Factors Affecting the Intention to Use Data Analytics Tools by Auditors in Independent Auditing Firms in Hanoi
The main research result is the proposal of a comprehensive theoretical model, developed based on the Unified Theory of Acceptance and Use of Technology (UTAUT), which identifies five core factors influencing auditors' intention to use DA: Perceived Usefulness, Perceived Ease of Use, Social Influence, Facilitating Cond...