The Role of Training in Big Data Analytics Adoption: An Empirical Study of Auditors Using the Technology Acceptance Model

Abstract

This study investigates the impact of training on auditors' intention to adopt Big Data Analytics (BDA) in auditing processes, using the Technology Acceptance Model (TAM) as a theoretical framework. This study seeks to fill the gap in research on the impact of training in the adoption of BDA in audit procedures. While most existing studies have concentrated on the general benefits and challenges of BDA in auditing and other business sectors, they have largely overlooked the specific influence of training as an external factor on the use of BDA in auditing processes. Moreover, there is a significant research gap concerning the application of BDA in developing countries, including Palestine. A census survey of 94 auditors from Big Four accounting firms in Palestine was conducted, with an 86% response rate. Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis revealed that training positively influences perceived usefulness (β = 0.658, p < 0.001) and perceived ease of use (β = 0.616, p < 0.001) of BDA tools. Perceived usefulness significantly affects behavioral intention to adopt BDA (β = 0.532, p < 0.001), while perceived ease of use does not. Behavioral intention positively impacts actual use of BDA tools (β = 0.481, p < 0.001). Based on these findings, audit firms should focus on strategies to translate positive intentions into actual usage. This can be accomplished through ongoing support and resources, such as regular training programs and showcasing success stories that highlight the practical advantages of BDA tools. By fostering an environment that actively supports and encourages the use of BDA, audit firms can ensure that their auditors not only intend to use these tools but also integrate them into their daily auditing practices. This paper contributes to understanding BDA adoption in auditing, particularly in developing countries, and provide insights for audit firms in designing effective training programs to enhance BDA adoption.