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 …

Abstract While Artificial Intelligence (AI) promises to transform business models and enable
novel service propositions, it also ushers in intricate managerial challenges. To comprehend …

Artificial intelligence (AI) is likely to transform the audit profession. This exploratory study, by
utilising the technology–organisation–environment (TOE) framework and data from semi …

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 …

Purpose As technology integration in auditing continues to grow, it is important to
understand how auditors perceive connections between use of generalized audit software …

This study examines recent accounting research published in 10 journals led by New
Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting …

The literature is fertile in studies that examine the determinants of internal and external
auditors' adoption of computer-assisted audit tools and techniques (CAATs), often ignoring …

Innovative information technology (IT) could help to improve the effectiveness and efficiency
of audits. Accordingly, we investigate the future importance, and current auditor expertise …

This study investigates the determinants of adoption of computer‐assisted audit tools and
techniques (CAATTs) among internal audit units in Ghana. Data for the study was drawn …

Effective knowledge management and decision-making are essential for professional
service firms. Consequences of poor decision-making are particularly significant in audit …