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Keywords: Financial auditing
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Journal Articles
Journal of Accounting & Organizational Change 1–25.
Published: 22 April 2026
...Ahmed Atef Oussii; Naouel Fendri Zouari Purpose This study aims to investigate the pressures influencing the adoption of data analytics (DA) in financial auditing in Tunisia. It further analyzes how audit firms respond to these pressures through different patterns of compliance and resistance...

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