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 …

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

This research conducts a comprehensive review spanning nine years of literature on IT audit
and control practices. Utilizing bibliometric and content analyses, it examines 88 articles …

To meet the challenges of rapid advances in client technology, audit standards urge auditors
to use computer-assisted audit tools and techniques (CAATs). However, recent research …

Purpose Information technology (IT) largely affected contemporary businesses, and
accordingly, it imposes challenges on the auditing profession. Several studies investigated …

Audit firms use information technology (IT) to improve audit quality, effectiveness, and
efficiency. While audit IT has evolved over the past decade, limited guidance is available to …

Purpose This study aims to examine the challenges posed by COVID-19 restrictions for audit
processes in India and explore the perceptions of the profession on how technology was …

This paper addresses the research questions,“What is the role of the IS auditor in supporting
the financial audit?” and “What key determinants affect that role?” through the development …

This study examines relations between the overall level of effective information technology
(IT) governance and five commonly advocated individual mechanisms of IT governance. It …

This study explores the nature of forensic accounting in the UK. Drawing upon in-depth
interviews and a postal questionnaire, it investigates how forensic accounting is perceived …