This research aims to determine the impact to quality that can be achieved by audits using Big Data Analytics compared to auditors using previous methods. A questionnaire was created after conducting research from previous literatures. The questionnaire was distributed randomly to external auditors in Indonesia. From the results of this study, it is found that only system quality has positive impact in intention to use. However, neither information quality, system quality, or service quality shows a positive impact to user satisfaction. Intention to use has shown that it has a positive impact in net benefits. It is also found that user satisfaction does not show positive impact. Readers should expect information regarding the relationship between audit quality and big data analytics, based on the variables using IS Success Model theory.

Link: Role of Big Data Analytics in Audit Quality using IS Success Model as a Basis