The Role of Big Data Analytics in the Digital Transformation of Auditing Practices: The Case of Tunisia دور تحليلات البيانات الضخمة في التحول الرقمي لممارسات التدقيق: بحث تطبيقي في تونس

Purpose: This study pursues two main objectives through an analysis of auditors' perceptions: first, to assess the current state of digital transformation adoption in auditing practices; and second, to identify both the challenges and opportunities associated with the implementation of Big Data Analytics (BDA) within the Tunisian audit profession.Study design/methodology/approach: Using a qualitative methodology, we conducted semi-structured interviews and thematic analysis.Sample and data: A purposive sample of 24 Tunisian auditors was taken from across the hierarchical levels. Data was collected via face-to-face and online channels.Results: The study reveals a fragmented understanding of digital transformation among Tunisian auditors, with notable disparities between local firms and international networks. While BDA is perceived as a catalyst for innovation—enhancing risk detection, audit precision, and operational efficiency—its adoption faces barriers such as skill gaps, high costs, and organizational resistance. Despite these hurdles, respondents acknowledged BDA's strategic value, though they emphasized that professional judgment remains irreplaceable in audit decision-making.Originality/value: This pioneering study of BDA adoption in Tunisia provides empirical insights into the views of auditors on the technological benefits and implementation barriers of BDA, as well as the evolving role of human expertise. The study's findings contribute to academic debate and inform digital transformation strategies in emerging economies.Research limitations/implications: To harness BDA, Tunisian audit firms must overcome conservatism, invest in skills and infrastructure, and secure data. This study provides practical guidance to support digital transition efforts.