Factors Affecting the Intention to Use Data Analytics Tools by Auditors in Independent Auditing Firms in Hanoi

Abstract

This study aims to identify the factors affecting the intention to use data analytics (DA) tools by auditors in independent auditing firms in Hanoi. Using a qualitative research method through a systematic literature review, the paper analyzes and synthesizes secondary data from reputable academic works and professional reports. 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 Conditions, and a crucial contextual factor, Auditor Competency. Consequently, the study provides significant managerial implications, recommending that auditing firms should develop clear technology investment and training strategies, educational institutions and professional associations should update their curricula, and auditors themselves should proactively enhance their capabilities. These recommendations provide a scientific basis for relevant stakeholders to promote digital transformation, thereby improving the quality and competitiveness of the Vietnamese audit industry. The novelty of the research lies in filling an academic gap by focusing deeply on DA tools within the specific context of an emerging market, while also constructing a theoretical model that integrates the factor of individual competency, thereby providing a valuable analytical framework for future empirical research.