The Impact of Big Data Analytics on the Auditors' Professional Judgment: The Moderating Role of Organizational Culture

Abstract

      This study aimed to determine the impact of big data analytics on external  auditors' professional judgment.  To achieve the aim of the study, the descriptive and analytical approach was followed. The study population were represented by the Jordanian certified public accountants, totalling 521 auditors. To collect the necessary data, a questionnaire was designed and distributed to the study sample of 200 certified public accountants, and 186 questionnaires were analysed. The study used the statistical package program (SPSS) to test the study hypotheses. The results of the study showed a strong and statistically significant impact to big data analytics (descriptive analysis, predictive analysis, diagnostic analysis, and directive analysis)  on external auditors' professional judgment. Furthermore, there is a statistically significant impact of the organisational culture on the relation between big data analytics and  external auditors’ professional judgment.  In light of the results, the study recommended a set of recommendations, the most important of which is enhancing an organisational culture that values and embraces the use of big data analytics in decision-making process, along with encouraging and accelerating auditors’ adoption of modern technologies to improve audit effectiveness and quality, as well as auditor professional judgment.