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Hieu Xuan Hoang

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Review Open access Aug 2026

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...

Hieu Xuan Hoang · 0 citations

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