This research aims to develop a principle-based framework for audit analytics implementation, which addresses the challenges of AA implementation and acknowledges its socio-technical complexities and interdependencies among challenges. This research relies on mixed methods to capture the phenomena from the research’s participants through various approaches, i.e., MICMAC-ISM, case study, and interview with practitioners, with literature exploration as the starting point. The raw data collected consists of multimedia data (audio and video recordings of interviews and focused group discussion), which is then transformed into a text file (transcript), complemented with a softcopy of the documents from the case study object.
The published data in this dataset, consists of the summarized or analyzed data, as the raw data (including transcript) is not allowed to be published according to the decision by the Human Research Ethics Committee pertinent to this research (Approval #1979, 14 February 2022). This dataset's published data are text files