This study examines how a paradigm shift from traditional to digital audits could affect the
audit expectation gap. It uncovers possible new areas of the expectation gap and threats …

This study examines the future impact of digitalization on auditing by synthesizing empirical
studies, relating them to surveys conducted by accounting bodies, and analyzing these …

We are in a'wired world'with information available 24/7. Governments have invested heavily
in modern financial and business systems. Auditors are now discovering ways to change the …

This study reviews literature examining digital transformation in the external audit setting.
Our review will inform the standard‐setting initiatives of the International Auditing and …

As audit technology becomes more widespread, practice and academia are raising
concerns about the costs and benefits of these technologies. We examine how internal …

Purpose–The audit of corporations is now dependent on the examination of corporate
computer systems. Although tools and techniques have been available for decades, there …

This study aims at investigating the effects of digital accounting implementation on audit
performance of tax auditors in Thailand through audit competency and audit report as the …

Data analytics is transforming our global markets and significantly impacting the financial
reporting environment. We investigate how auditors, company managers, and regulation …

In the future, paperless audits will become commonplace as audit clients increasingly shift to
paperless systems and audit software is developed that allows auditors to complete most …

Purpose This paper aims to investigate how the internal audit function (IAF) modifies its
activities and practices in relation to the digitalisation the organisation. This paper …