Articles

The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country

Published in: South African Journal of Accounting Research
Volume 38 , issue 2 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 113–145
DOI: 10.1080/10291954.2023.2279751
Author(s): Ahmed S. Abdelwahed Cairo University, Egypt, Ahmad A. Abu-Musa Tanta University, Egypt, Hosam Moubarak Alexandria University, Egypt, Hebatallah A. Badawy Egypt-Japan University of Science and Technology, Egypt,
Keywords: adoption of BDA, audit firm size, reasons for BDA adoption, external financial auditing, obstacles to BDA adoption, qualitative research,
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Abstract

Purpose: The aims of this research are to investigate the reasons for adopting big data (BD) and big data analytics (BDA), determine their extent of usage, and identify potential obstacles to their adoption in a developing country, Egypt.
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