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    Unleashing the beast: the impact of big data and data analytics on the auditing profession—Evidence from a developing country by Ahmed S. Abdelwahed, Ahmad A. Abu-Musa, Hebatallah A. Badawy, Hosam Moubarak

    Published 2025-01-01
    “…This study aims to examine the effect of adopting BD&A on the audit process, auditor competence, and audit fees in a developing context, Egypt. It also examines the mediating effect of auditor competence on the association between BD&A, audit process, and audit fees. …”
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