<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1390-8618</journal-id>
<journal-title><![CDATA[RETOS. Revista de Ciencias de la Administración y Economía]]></journal-title>
<abbrev-journal-title><![CDATA[Retos]]></abbrev-journal-title>
<issn>1390-8618</issn>
<publisher>
<publisher-name><![CDATA[Universidad Politécnica Salesiana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1390-86182025000100029</article-id>
<article-id pub-id-type="doi">10.17163/ret.n29.2025.02</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Factores que influyen en la adopción del análisis de Big Data por los auditores: un estudio mixto]]></article-title>
<article-title xml:lang="en"><![CDATA[Factors affecting auditors&#8217; decisions to adopt Big Data analytics: a mixed method study]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Abu Al Rob]]></surname>
<given-names><![CDATA[Moath Abdelkarim]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mohd Nor]]></surname>
<given-names><![CDATA[Mohd Nazli]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Salleh]]></surname>
<given-names><![CDATA[Zalailah]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Khalaf]]></surname>
<given-names><![CDATA[Alia Majed]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universiti Malaysia Terengganu  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Malasia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universiti Malaysia Terengganu  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Malasia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universiti Malaysia Terengganu  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Malasia</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universiti Malaysia Terengganu  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Malasia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2025</year>
</pub-date>
<volume>15</volume>
<numero>29</numero>
<fpage>29</fpage>
<lpage>46</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S1390-86182025000100029&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S1390-86182025000100029&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S1390-86182025000100029&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: el objetivo de este estudio es analizar: ¿En qué medida la percepción de facilidad de uso (PEOU) y la percepción de utilidad (PU) explican las intenciones conductuales (BI) de los auditores para adoptar el análisis de grandes datos (BDA) en firmas de auditoría en Palestina?. Se utilizó un enfoque mixto, combinando datos cuantitativos de una encuesta censal a 94 auditores de las cuatro grandes firmas en Palestina (tasa de respuesta del 86 %) con datos cualitativos de entrevistas semiestructuradas a nueve auditores en niveles gerenciales o superiores. Esta integración metodológica fortaleció la validez y confiabilidad de los resultados. Los hallazgos mostraron que la PU influye significativamente en las intenciones de adopción de BDA, mientras que la PEOU tiene un impacto menor pero relevante. El estudio confirmó la aplicabilidad del Modelo de Aceptación Tecnológica (TAM) en la profesión de auditoría y aborda la brecha de investigación sobre la adopción de BDA en economías en desarrollo. Los hallazgos destacan que la percepción de utilidad es el principal impulsor y sugieren que mejorar la facilidad de uso podría aumentar aún más la adopción. Las implicaciones prácticas incluyen capacitación para las firmas de auditoría, políticas de apoyo por parte de los reguladores y soluciones de BDA accesibles y fáciles de usar para los proveedores de tecnología. Al ofrecer insights adaptados a entornos con recursos limitados, este estudio orienta la adopción de BDA en auditoría, beneficiando tanto a la academia como a la industria.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: the purpose of this study is to investigate the primary research question: To what extent do perceived ease of use (PEOU) and perceived usefulness (PU) explain auditors&#8217; behavioral intentions (BI) to adopt big data analytics (BDA) in auditing firms in Palestine? A mixed-method approach was employed, combining quantitative data from a census survey of 94 auditors at the Big Four accounting firms in Palestine (achieving an 86 % response rate) with qualitative data from semi-structured interviews conducted with 9 auditors at the managerial level or higher. This methodological integration enhanced the validity and reliability of the research findings. The results demonstrated that PU significantly and directly impacts auditors&#8217; intentions to adopt BDA, while PEOU also influences BI, though to a lesser extent. The study validated the applicability of the Technology Acceptance Model (TAM) in the auditing profession and addresses the research gap on BDA adoption in developing economies. Findings highlight perceived usefulness as the key driver and suggest that improving ease of use could further boost adoption. Practical implications include training for firms, supportive policies from regulators, and user-friendly solutions from technology providers. By offering insights for resource-constrained environments, this study guides BDA adoption in auditing for both academia and industry]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[transformación de la auditoría]]></kwd>
<kwd lng="es"><![CDATA[intenciones de comportamiento]]></kwd>
<kwd lng="es"><![CDATA[Big Data Analytics]]></kwd>
<kwd lng="es"><![CDATA[percepción de facilidad de uso]]></kwd>
<kwd lng="es"><![CDATA[percepción de utilidad]]></kwd>
<kwd lng="es"><![CDATA[modelo de aceptación tecnológica]]></kwd>
<kwd lng="es"><![CDATA[Palestina]]></kwd>
<kwd lng="es"><![CDATA[los Cuatro Grandes]]></kwd>
<kwd lng="en"><![CDATA[audit transformation]]></kwd>
<kwd lng="en"><![CDATA[behavioral intentions]]></kwd>
<kwd lng="en"><![CDATA[big data analytics]]></kwd>
<kwd lng="en"><![CDATA[perceived ease of use]]></kwd>
<kwd lng="en"><![CDATA[perceived usefulness]]></kwd>
<kwd lng="en"><![CDATA[technology acceptance model]]></kwd>
<kwd lng="en"><![CDATA[Palestine]]></kwd>
<kwd lng="en"><![CDATA[Big Four.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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