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 use of data analytics in auditing is increasingly growing. The application of common
data analytics to audit engagements appears to be lagging behind other areas of practice …

Modern audit engagements often involve examination of clients that are using Big Data and
analytics to remain competitive and relevant in today's business environment. Client systems …

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 …

This study aims to develop accounting standards, curriculums, and research to cope with the
rapid development of big data. The study presents several potential convergence points …

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness,
and Technology Acceptance Model (TAM) variables on various aspects of accounting and …

Imagineering Audit 4.0 Page 1 JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING
American Accounting Association Vol. 13, No. 1 DOI: 10.2308/jeta-10494 Spring 2016 pp. 1–15 …

Purpose This paper aims to explore organisational intentions to use Big Data and Big Data
Analytics (BDA) in external auditing. This study conceptualises different contingent …

Blockchain and smart contracts are evolving business practices by enhancing efficiencies
and transparency in the value chain. The fusion of these innovations is also likely to …