Examining the attitude of trust towards the use of big data analysis in auditing: A qualitative study
- Muhasebe Denetimi, Teknolojiye Güven Ölçeği, Büyük Veri Analizi
- Auditing, Trust in Technology Scale, Big Data Analysis
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Copyright (c) 2022 Merve AYGÜN- Nilgün KUTAY
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This study aims to examine the attitude of trust regarding using big data analysis in the audit. A qualitative research method was adopted in the study. Semi-structured interview questions created using the Trust in Technology Scale were directed to 10 independent auditors. Trust attitude was examined under trust and belief in general technology, situational normality, structural assurance and belief in a particular technology, reliability, functionality and helpfulness. In the interviews with the participants, codes and categories were created according to the most intensely expressed thoughts. Maxqda 22 program was used in the analysis of the data. The trust attitudes of the independent auditors involved in the study towards general technology are tied to conditions such as control. There is a belief in general technology's positive contribution to business processes. Legal assurance makes participants feel safe. They are generally satisfied with working with big data analysis tools. The belief that big data analysis is functional, reliable and helpful in auditing is positive.
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