Quantitative analysis reveals perceived usefulness influences auditor intention, highlighting perceived risk's role.
External auditing is a profession dependent on data-driven technologies to satisfy the increasing expectations of regulators and stakeholders, and it is knowledge-intensive. The use of Big Data Analytics (BDA) can significantly improve the quality, efficiency, and risk assessment of audits. This study examines the factors that influence the behavioural intentions of external auditors in Jordan using big data analytics (BDA). This study implemented a quantitative and exploratory methodology by collecting and analysing data from 177 external auditors. The research results indicate that perceived usefulness and ease of use emerged as significant predictors. Perceived risk significantly moderated the relationship between perceived usefulness and behavioural intention, but had no significant effect on the relationship between perceived ease of use and intention. This study makes a substantial contribution to theory by extending the TAM by incorporating perceived risk as a moderating variable in the context of BDA adoption. It provides novel insights from an emerging economy, highlighting the role of risk perception in shaping auditors’ behaviour. This study provides essential knowledge for audit firms and BDA providers by identifying the factors that influence auditors’ intentions to adopt data analytics tools.
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AlMarafi et al. (2025) studied this question.
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