Determinants of the Relationship between the Use of Big Data Analytics and Audit Performance in the Public Sector

HRMARS - This study was conducted to determine whether performance expectations, effort expectations, and social influence in the use of Big Data Analytics can influence audit performance in the public sector. This study focuses on public sector auditors' perceptions of the impact of big data analytics on audit performance. This study will involve internal auditors and external auditors serving in federal government ministries and departments. This study was conducted through a survey of 267 government auditors in the public sector. Partial least squares structural equation modelling (PLS-SEM) was used to analyse and test the research hypotheses. The findings of the study analysis showed that all three factors, namely performance expectations, effort expectations, and social influence, positively influence audit performance to adopt big data analytics in audit practice. Therefore, this study explains that adopting big data analytics can optimize audit performance and support improvements in financial governance in the public sector. The results of this study will benefit several auditing stakeholders, such as audit firms, audit regulators, new financial auditors, and academic scholars.