AlMarafi, Salsabeel Hani, Noor Afza Amran, and Mohd Hadzrami Harun Rasit. “Exploring External Auditors’ Intention to Adopt Big Data‎Analytics: The Moderating Role of Perceived Risk”. International Journal of Accounting and Economics Studies 12, no. 4 (August 3, 2025): 64–73. Accessed December 5, 2025. https://www.sciencepubco.com/index.php/IJAES/article/view/34931.