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Article History

Received: 4 November 2024

Accepted: 27 January 2026

First Online: 11 March 2026

Competing interests

: The authors declare no competing interests.

: This study is part of a broader PhD research project titled ‘Reinforcing Professional Skepticism in Responding to Audit Work Performed Through Big Data Analytics,’ which received ethical approval from the Universiti Malaysia Terengganu (UMT) Research Ethics Committee (Approval Number: UMT/JKEPM/2024/222) on 11 August 2024. The research was conducted in accordance with the relevant ethical guidelines and regulations, including the Declaration of Helsinki. No additional ethical approval was required for this manuscript, as the work presented here falls within the scope of the approved PhD project.

: Informed consent was obtained from all participants involved in this study between 17 August and 31 August 2024. Participants were provided with the content of a consent form, which was explained to them in detail during the consent process. The form outlined the purpose of the research, the voluntary nature of participation, their right to withdraw at any time, and assurances of confidentiality and anonymity. All data collected during the interviews were anonymized to ensure confidentiality, and no identifying information about participants has been included in the manuscript.