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

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 literature demonstrates the growing interest of digitalization in organizations. The
purpose of this paper is to study the influence of digitalization on audit's business and to …

Purpose This study aims to analyze the utilization of big data and data analytics (BDA) in
financial auditing, focusing on the process of producing legitimacy around these techniques …

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 …

During the last years, the impacts caused by digital transformation on companies have been
disruptive. Contrarily to prior technological revolutions, the current scenario is characterized …

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 …

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 The purpose of this paper is to explore the effects of emerging technology
(technology adoption, perceived benefits, technological challenges and ease of use) and …