This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing
recent developments in research on factors instilling culture in audit firms, and how culture …

The ability to develop bots to automate tasks and processes using robotic process
automation (RPA) is receiving significant attention in accounting. Auditors often struggle to …

Field research is increasingly being employed by audit researchers around the world.
However, given that many doctoral programs, especially in North America, devote little or no …

Abstract Gray et al.(2014) examined the productivity of expert systems/artificial intelligence
research in accounting and came to the conclusion that both research on and practice use of …

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 …

We investigate how auditors learn the technical aspects of their professional role while
performing client engagements, and how that learning process has been shaped by …

Purpose This paper aims to investigate the role of corporate governance and information
technology in fraud prevention and detection within the United Arab Emirates (UAE) …

This study focuses on the recent development in audit technologies, ie, the rise of Big Data
and Analytics (BDA) tools, and how auditors make use of them in audits. While prior audit …

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

Artificial intelligence (AI) is likely to transform the audit profession. This exploratory study, by
utilising the technology–organisation–environment (TOE) framework and data from semi …