Big Data Analytics and External Audit: Does the Practitioner Have Any Preconceived Perceptions?

This study examines external auditors’ perceptions of the ease of use and usefulness of big data analytics (BDA) in multinational and local audit firms in the UAE. We collected data from external auditors in the UAE by employing quantitative methods. Statistical analysis of the research hypotheses reveals a significant finding; no notable difference exists in the perceived ease of use of BDA in auditing between multinational and local audit firms. Our research uncovers the limited knowledge external auditors possess regarding the ease of use and usefulness of BDA, contributing valuable insights to the existing literature. This study fills a critical gap by shedding light on external auditors' perceptions and providing an understanding of the impact of BDA on audit firms. By exploring this, we contribute to the growing body of knowledge in the realm of BDA and its implications for external audit practices.