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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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2454320 |
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