This article aims to analyse the impacts of new technologies, namely robotic process
automation (RPA) and artificial intelligence (AI), on auditing firms. In particular, we focus on …

The transition to digital business systems has revolutionized organizational operations,
driven by the integration of advanced technologies such as artificial intelligence (AI). This …

The digital transformation of enterprises is the key to conforming to the trends of the times
and realizing reform and innovation. Digital transformation will change the enterprise risk …

Purpose This study aims to examine whether the adoption of artificial intelligence (AI) by
audit firms and their clients affects audit efficiency and audit quality. Design/methodology …

Recent years have witnessed growing public concern over air pollution in China, posing a
challenge to the government's environmental management efforts. Empirical evidence …

Purpose This study aims to determine the impact of corporate digital transformation on the
audit opinions of auditors in A-share nonfinancial listed companies in China. It also …

We investigate the use of disruptive technology on the level of audit risk, within both
companies and audit firms. A sample of FTSE 100 and their corresponding audit firms …

Purpose This study aims to examine the mediating effects of corporate governance
mechanisms like the board of directors on the association between disruptive technology …

Purpose This research aims to investigate the impact of corporate digital transformation
(CDT) on stock market activity. Design/methodology/approach A data set of Chinese listed …

Purpose This study examines the dynamics of innovative auditing practices in the digital
age, with a specific focus on auditor competencies. Within this scope, we highlight the …