This work provides a systematic literature review of blockchain-based applications across
multiple domains. The aim is to investigate the current state of blockchain technology and its …

This study explores the most recent episode in the evolution of audit technology, namely the
incorporation of Big Data and Data Analytics (BDA) into audit firm approaches. Drawing on …

ABSTRACT The advent of Robotic Process Automation (RPA) has the potential to disrupt the
traditional audit model. With its capability to automate rules-based tasks that are repetitive …

How does artificial intelligence (AI) impact audit quality and efficiency? We explore this
question by leveraging a unique dataset of more than 310,000 detailed individual resumes …

This paper analyses the use of big data techniques in auditing, and finds that the practice is
not as widespread as it is in other related fields. We first introduce contemporary big data …

After decades of frustration with long “AI Winters,” various business industries are witnessing
the arrival of AI's “Spring,” with its massive and compelling benefits. Auditing will also evolve …

Recently, accounting academics have reported increased attention in the accounting
profession toward the employment of various technologies. These studies only highlight the …

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 …

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

The aim of this exploratory research study is to obtain the views of relevant stakeholders in
relation to the impact big data analytics (BDA), artificial intelligence (AI) and robotics have …