The Impact of Data Analytics Capabilities on External Audit Quality and Auditor Professional Judgment: Evidence from Algeria
الكلمات المفتاحية:
Data Analytics Capabilities، Audit Quality، Professional Judgment، PLS-SEM، Emerging Marketsالملخص
This study investigates the integrated effects of data analytics capabilities on external audit quality and auditor professional judgment within an emerging market context, specifically Algeria. Although prior research has acknowledged the potential of data analytics to enhance audit processes, limited attention has been given to the underlying mechanisms linking analytics capabilities, audit quality, and professional judgment in a unified framework. This study addresses this gap by proposing a multi-theoretical model integrating Agency Theory, Resource-Based View, Technology Acceptance Model, and Decision-Usefulness Theory. The study further develops testable propositions suggesting that data analytics capabilities directly influence audit quality and professional judgment, while audit quality may also mediate this relationship. A quantitative cross-sectional survey design is proposed, targeting external auditors in Algeria, with data to be analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The study contributes theoretically by integrating fragmented literature streams and practically by providing insights relevant to audit firms and regulators in emerging economies.المراجع
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