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 …

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 …

The audit of financial statements is a complex and highly specialized process. Digitalization
and the increasing automation of transaction processing create new challenges for auditors …

The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …

This systematic literature review focuses on the research area of process audits and
explores the potential of process mining techniques for their enhancement. Traditional …

This study examines how a paradigm shift from traditional to digital audits could affect the
audit expectation gap. It uncovers possible new areas of the expectation gap and threats …

Event logs are a powerful source of digital evidence as they contain detailed information
about activities performed on a computer. Forensic investigation of the event logs is a …

Over the last years, process mining has increasingly demonstrated its potential as a
valuable tool for internal and external auditors. Thereby, the possible use cases in the field …

We designed, implemented, and evaluated a curriculum that trains accounting students and
professionals in process mining, an important emerging technology that is not extensively …

This study explores how government-adopted audit data analytic tools promote the abuse of
power by auditors enabling politically sensitive processes that encourage industry-wide …