This study questions the role of willingness to continue collecting additional evidence in the
relationship between technological factors and AI-based data analytics adoption in audit …

The purpose of this study was to investigate the factors that influence the adoption of AI-
based predictive analysis in professional audits and to highlight the role of control risk in the …

The objective of this research is to investigate the factors affecting auditors' attitude towards
using audit data analytics (ADAs). This research is mainly based on the technology …

Purpose The benefits of data analytics in the internal audit function (IAF) are clear; less is
known about IAF adoption of analytics. The purpose of this study is to examine the factors …

Internet of things has revolutionized the way audit work is conducted. Computer Assisted
Auditing Techniques (CAATs) has emerged as a data analytics tool to assist auditors in their …

Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …

Although the NBA, PCAOB and academic literature recognize that the use of data analytics
can provide an increase in efficiency, effectivity and audit quality, only a small group of …

This study investigates the determinants of adoption of computer‐assisted audit tools and
techniques (CAATTs) among internal audit units in Ghana. Data for the study was drawn …

This paper explores and explains key factors affecting the adoption of Artificial Intelligence
(AI) in the auditing practice by a Big Four accounting firm, through the lens of the technology …

In the big data era, internal audit functions (IAFs) should innovate their techniques so as to
add value to their organizations. The use of data analytics (DA) increases IAFs' ability to …