Advanced Audit Data Analytics Adoption at non Big4 Audit Firms – A Dutch Case Study

This study examines the adoption of an advanced audit data analytics (ADA) tool in a medium-sized audit firm in the Netherlands. Auditors must handle increasingly large volumes of complex financial data due to the digitalization of business and accounting practices. While existing literature often concentrates on large audit firms, there is limited research on the challenges faced by smaller firms with fewer resources. This study contributes to the literature by applying institutional work theory to understand the organizational and social dynamics that influence ADA adoption in a smaller audit firm following a case study research approach. The findings reveal that while technical challenges were encountered, an additional barrier to successful adoption was the lack of institutional work. This study offers valuable insights into the micro-level challenges of ADA adoption and emphasizes the need for deliberate institutional work to support the effective integration of new technologies within audit firms.