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 …

We provide an overview of cloud computing: evolution, benefits, and challenges. Then we
examine the risk characteristics identified in accounting and auditing literature by comparing …

Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …

There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in
developing nations regardless of its importance to audit productivity and cost reduction, and …

This study predicts the impact of technological, organizational and environmental (TOE)
determinants on e-maintenance technology readiness in manufacturing firms. Survey …

Although internal auditors are increasingly aware of the importance and value of audit
analytics, prior research indicates that the use of audit analytics is below expectation. This …

The objective of this study is to examine the role of external factors including MP, CP, and
NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The …

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) …

Despite the usefulness of computer-assisted audit tools and techniques (CAATTs) in
increasing audit productivity and reducing costs, their adoption by audit firms is low in …

Technology advancements provide opportunities for auditors to use new tools in the audit
process. This study presents a synthesis of technology-related auditing research to identify …