Audit data analytics adoption among large audit firms in West Africa: A systematic review of technological, organisational and institutional determinants

Abstract

Audit Data Analytics (ADA) has transformed the auditing profession by enabling auditors to analyse large volumes of financial and non financial data, improving audit quality, efficiency and fraud detection. Although ADA adoption is increasing globally, evidence on its implementation in West Africa remains limited and fragmented. This study systematically reviews the literature to examine the factors influencing ADA adoption, the challenges encountered, and its implications for large audit firms in the region. A systematic literature review was conducted using the PRISMA 2020 guidelines. Relevant studies published between 2015 and 2025 were identified through searches of Scopus, Web of Science, ScienceDirect, Emerald Insight, EBSCOhost and Google Scholar. Following screening, eligibility assessment and quality appraisal, 23 studies were included in the final review. Thematic analysis was used to identify recurring patterns and develop an integrated conceptual framework. The review identified four key themes shaping ADA adoption: technological infrastructure and organisational capacity; auditor competencies, human capital and organisational culture; regulatory and institutional influences; and the effects of ADA on audit quality, operational efficiency and value creation. The findings show that successful ADA implementation depends on the alignment of technological readiness, skilled personnel and supportive institutional environments. ADA adoption enhances audit quality, strengthens fraud detection and risk assessment, and improves operational efficiency. This study provides one of the first comprehensive syntheses of ADA adoption in the West African auditing context. By integrating the Technology Organization Environment framework with institutional theory, it offers a conceptual foundation for future research and practical guidance for audit firms, regulators, professional accounting bodies and higher education institutions advancing digital transformation in auditing.