The Impact of Big Data Analytics on Sustainable Auditing in Jordanian Commercial Banks
摘要
The study aims to assess the impact of big data analytics in its dimensions according to descriptive, predictive, and prescriptive analyses on sustainable auditing in Jordanian commercial banks. A descriptive analytical approach was followed in the current study to meet the study’s objectives. The study community involves Jordanian commercial banks, which amounted to 12 banks. The sampling included data analysts, auditors, IT staff, and sustainable auditing consultants. 300 questionnaires were distributed to the study sample, and 277 questionnaires were retrieved for statistical analysis. The collected data were analyzed through SPSS software, and the results indicated that big data analytics in its dimensions influences the sustainable auditing of Jordanian commercial banks. Since Jordanian commercial banks might well carry out more big data analytics investments, big data has increasingly become an inevitable entity due to rapid technological advancement.