The use of big data analysis in auditing: A qualitative research

Big data technologies and tools are used to analyze data structures that are too large to be analyzed with traditional methods. When analyzed correctly, the data creates correct results and adds depth to the audit. Thus, the possibility of misstatement of financial statements is reduced. The use of big data analysis in the auditing expands the scope of the audit and provides many benefits. However, there are some obstacles in front of adopting the use of big data analysis and achieving benefits in audit processes. Technological infrastructure and technical competence problems, costly big data analysis projects, employee training and commitment to data specialists are the obstacles to the development of big data analysis. For this reason, it is thought that the attitude of using big data analysis in auditing depends on the abilities and positive trust attitudes of the independent auditors and assistant auditors working in audit companies. The purpose of the study is to determine the usage outputs and net benefits by revealing the role of big data sources and trust attitude in the adoption of big data analysis use in auditing. Qualitative research method was adopted in the thesis study on 'The Use of Big Data Analysis in Auditing'. Phenomenology, one of the qualitative research designs, has guided the research. Interview form was used as data collection method. In the interview form, literature review, Resource Based Approach Model, Information Technologies Capability Literature, Trust in Technology Scale Dimensions and Information Systems Success Model were taken as basis. In the study, which included 27 participants, the data were analyzed with the Maxqda 2022 Qualitative Data Analysis Program. At the end of the study, it was understood that the participants adopt big data analysis in accounting audit if they have big data sources that make up the big data analysis capability and if their trust attitudes are positive. Also in control; It has been seen that they have achieved net benefits in terms of work efficiency, effectiveness and task speed and increased quality. Keywords: Auditing, Big Data Analysis, Audit Firms