Big data analytics-based auditing adoption in public sector: Indonesian evidence

Big data analytics-based auditing adoption in public sector: Indonesian evidence

This research investigates the key determinants that drive auditors’ intentions to adopt big data analytics (BDA) technology in audit practices in the public sector with a focus on the Indonesian Supreme Audit Agency (SAA). This research also examines the effect of adopting the BDA technique in audi...

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Bibliographic Details
Main Authors: Ilham Maulana Saud, Hafiez Sofyani, Tiyas Puji Utami, Muhammad Mukhlish Haq, Erni Suryandari Fathmaningrum
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
Subjects:
Audit
supreme audit agency
Republic of Indonesia
big data analytics
auditor performance
Business, Management and Accounting
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2454320
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