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Adoption of Audit Data Analytics - The Moderation Effect of Audit, Firm Size, and Voluntariness to Use

The study is one of the first empirical studies that focuses on the evolution of BDAs in the auditing field. This study aims to examine the moderation effect of audit firm characteristics such as audit firm size and voluntariness to use have on the relationships between the factors affecting auditors’ ATT towards using ADAs. The study is supported by the TAM model and the UTAUT model. A survey is the main research instrument used in the current study; the survey is administrated on Google forms and in direct collect form as well. The data examined for both Big4 and Non-Big4 auditors and the results shows mixed significance level for the different variables.