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 …

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 …

The ongoing transformation of supreme audit institutions (SAIs) external environment is
changing the demands and expectations of its stakeholders. The changing environment …

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 …

Purpose The study aims to use bibliometric and scientometric analysis to conduct a detailed
investigation on the impact of disruptive technologies in accounting and reporting literature …

Purpose The purpose of this study is to explore the role of accountants as advisors in
professional services firms (PSFs), and it examines the impact of digital transformation on …

The goal of the paper is to provide a comprehensive insight into the implications that the
process of business digitalization has on the roles and competencies of accountants. Due to …

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 …

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 …

Purpose-The aim of exploratory study is to increase the understanding of the effects
digitalization has on the tools and working methods of the audit profession. Methodology …