Auditor’s Attitude Towards the Adoption of Audit Data Analytics: An Application of Technology Acceptance Model

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 acceptance model (TAM) combined with the UTAUT theory. The authors suggest that perceived usefulness and perceived ease of use affect ADAs adoption. Data is collected from auditors through a questionnaire that has been validated and is based on previously adopted and validated scales. Our findings reveal a substantial positive link between attitude and perceived usefulness as well as perceived ease. The study was carried out by analyzing data from 194 external auditors froBig4 and non-Big4 companies in Egypt. External characteristics such as compatibility and peer influence were also found great effect on the link between attitude and the perceived usefulness as well as perceived ease of use. Finally, this research suggests that perceived usefulness and perceived ease of use has partial mediating effect the external variables. This study’s findings can act as a potential base for further research on ADAs adoption in different countries. Because it focuses on “The Egyptian context,” this study adds to the Egyptian research agenda in audit studies. The study’s contribution is empirical research of auditors’ attitudes toward ADAs implementation. The findings of this research can guide auditors, researchers, and partners in the auditing industry in today’s dynamic environment.