Vol. 10 No. 4 (2022): Business & Management Studies: An International Journal
Articles

Examining the attitude of trust towards the use of big data analysis in auditing: A qualitative study

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  • Merve AYGÜN,
  • Nilgün KUTAY
Merve AYGÜN
Lect., Ondokuz Mayıs University, Samsun, Turkiye
Nilgün KUTAY
Prof. Dr., Dokuz Eylül University, İzmir, Turkiye
DOI: https://doi.org/10.15295/bmij.v10i4.2131

Published 2022-12-25

Keywords

  • Muhasebe Denetimi, Teknolojiye Güven Ölçeği, Büyük Veri Analizi
  • Auditing, Trust in Technology Scale, Big Data Analysis

How to Cite

AYGÜN, M., & KUTAY, N. (2022). Examining the attitude of trust towards the use of big data analysis in auditing: A qualitative study. Business & Management Studies: An International Journal, 10(4), 1273–1292. https://doi.org/10.15295/bmij.v10i4.2131

Copyright (c) 2022 Merve AYGÜN- Nilgün KUTAY

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Abstract

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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