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The purpose of this study is to inspect the corrosion inhibition of API N80 steel pipelines in uninhibited solution and inhibited with a synthesized surfactant compound [N-(3-(dimethyl octyl ammonio) propyl) palmitamide bromide] (DMDPP), which is prepared through a simple and applicable method.

Weight loss was inspected at five different temperatures of 25°C, 30°C, 40°C, 50°C and 60°C Potentiodynamic polarization, electrochemical impedance spectroscopy (EIS) and electrochemical frequency modulation were used at room temperature. Density functional theory was used to study the relation between the molecular structure and inhibition theoretically.

Adsorption of the prepared DMDPP fits the Langmuir isotherm model. The inhibition efficiency of the prepared DMDPP amphipathic inhibitor is directly proportional to temperature increase. Polarization results reveal that the investigated DMDPP amphipathic compound behaves as a mixed-type inhibitor. EIS spectra produced one individual capacitive loop.

The originality is the preparation of cationic surfactants through a simple method, which can be used as corrosion inhibitors in oil production. The synthesized inhibitors were prepared from low-price materials. The work studied the behavior of the synthesized surfactants in inhibiting the corrosion of the steel in an acidic medium. Electrochemical and theoretical studies were presented, besides gravimetric and surface examination.

This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors, business clients and regulators regarding the external auditing practices and BDA.

Using the contingency theory approach, a literature review and 21 in-depth interviews with three different types of respondents, the authors explore factors motivating the use of BDA in external auditing.

The study presents a few key findings regarding the use of BD and BDA in external auditing. By disclosing a comprehensive view of current practices, the authors identify two groups of motivating factors (company-related and institutional) and the circumstances in which to use BDA, which will lead to the desired outcomes of audit companies. In addition, the authors emphasise the relationship of audit companies, business clients and regulators. The research indicates a trend whereby external auditors are likely to focus on the procedures not only to satisfy regulatory requirements but also to provide more value for business clients; hence, BDA may be one of the solutions.

The conclusions of this study are based on interview data collected from 21 participants. There is a limited number of large companies in Lithuania that are open to co-operation. Future studies may investigate the issues addressed in this study further by using different research sites and a broader range of data.

Current practices and outcomes of using BD and BDA by different types of respondents differ significantly. The authors wish to emphasise the need for audit companies to implement a BD-driven approach and to customise their audit strategy to gain long-term efficiency. Furthermore, the most challenging factors for using BDA emerged, namely, long-term audit agreements and the business clients’ sizes, structures and information systems.

The original contribution of this study lies in the empirical investigation of the comprehensive state-of-the-art of BDA usage and motivating factors in external auditing. Moreover, the study examines the phenomenon of BD as one of the most recent and praised developments in the external auditing context. Finally, a contingency-based theoretical framework has been proposed. In addition, the research also makes a methodological contribution by using the approach of constructivist grounded theory for the analysis of qualitative data.

This study examines the perceptions of interested stakeholders on the factors affecting the use of data analytics (DA) in financial statement audits. Response letters submitted by stakeholders of the auditing services to the International Auditing and Assurance Standards Board's (IAASB) Data Analytics Working Group (DAWG) served as sources for analysis.

The modified information technology audit model was used as a framework to perform a direct content analysis of all the 50 response letters submitted to the DAWG.

The analysis showed that a range of attributes, such as the usefulness of DA in auditing, authoritative guidance (auditing standards), data reliability and quality, auditors' skills, clients' factors and costs, were the factors perceived by stakeholders to be affecting the use of DA in external auditing.

This study is subjected to the limitations inherent to all content analysis studies. Nonetheless, the findings offer additional insights about potential factors affecting the adoption of DA in audit practices.

The data noted in the published statements highlighted the perceptions of a range of stakeholders with regards to the factors affecting the use of DA in auditing.