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Keywords: TAM
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025)
Published: 05 June 2025
... (TAM) with innovation diffusion theory (IDT). Design/methodology/approach Using a mixed-method approach, we conducted in-depth qualitative interviews with 30 external auditors from the Big Four. The insights from these interviews were then used to construct a survey administered to 130 auditors...
