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Keywords: Big data analytics
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Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (1): 31–50.
Published: 16 October 2025
...Hafiez Sofyani; Rizka Amalia; Haslida Abu Hasan; Zakiah Saleh Purpose This study examines the adoption of big data analytics (BDA) in public sector auditing through a modified technology acceptance model (TAM) framework, focusing on system quality, complexity, self-efficacy, ease of use...
