The ongoing digitization of the economy presents challenges and opportunities for the
auditing profession and requires both auditors and their clients to adapt. Against the …

Purpose This paper aims to gain an in-depth understanding of how the internal audit
function evolves in an increasingly digitalised business environment. Design/methodology …

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 …

Purpose The aim of this study is to examine continuous auditing in the digital age from the
perspective of audit firm employees. It also investigates contemporary factors affecting …

This chapter aims to imagineer the effects and usage of the technologies that encompass
Industry 4.0 upon the audit process, prior to their widespread implementation in business …

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 …

The COVID-19 pandemic has exposed the obsolescence and vulnerability of many existing
auditing practices. While some progressive practices have been implemented (eg, remote …

The literature demonstrates the growing interest of digitalization in organizations. The
purpose of this paper is to study the influence of digitalization on audit's business and to …

This paper gives an overview of the current and future technologies impacting accounting
and auditing fields. The aim is to present the technological disruptions shaping these fields …

Purpose The purpose of this paper is to explore the effects of emerging technology
(technology adoption, perceived benefits, technological challenges and ease of use) and …