volume 34, issue 7, P750-782 2019
DOI: 10.1108/maj-01-2018-1773
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Lina Dagilienė, Lina Klovienė

Abstract: Purpose This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors, business clients and regulators regarding the external auditing practices and BDA. Design/methodology/approach Using the contingency theory approach, a literature review and 21 in-depth interviews with three different types of respondents, the authors explore facto…

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