Emerging digital technologies and auditing firms: Opportunities and challenges
Author
Abstract
Suggested Citation
DOI: 10.1016/j.accinf.2024.100676
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Blix, Leslie H. & Edmonds, Mark A. & Sorensen, Kate B., 2021. "How well do audit textbooks currently integrate data analytics," Journal of Accounting Education, Elsevier, vol. 55(C).
- Tiberius, Victor & Hirth, Stefanie, 2019. "Impacts of digitization on auditing: A Delphi study for Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
- Krieger, Felix & Drews, Paul & Velte, Patrick, 2021. "Explaining the (non-) adoption of advanced data analytics in auditing: A process theory," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
- Earley, Christine E., 2015. "Data analytics in auditing: Opportunities and challenges," Business Horizons, Elsevier, vol. 58(5), pages 493-500.
- Federica De Santis & Giuseppe D’Onza, 2021. "Big data and data analytics in auditing: in search of legitimacy," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(5), pages 1088-1112, February.
- Deniz A. Appelbaum & Alex Kogan & Miklos A. Vasarhelyi, 2018. "Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 40(1), pages 83-101, January.
- Ennio Lugli & Federico Bertacchini, 2022. "Audit quality and digitalization: some insights from theItalian context," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(4), pages 841-860, March.
- Alles, Michael & Gray, Glen L., 2016. "Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 44-59.
- Yang Bao & Bin Ke & Bin Li & Y. Julia Yu & Jie Zhang, 2020. "Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 199-235, March.
- Aidi Ahmi & Simon Kent, 2013. "The utilisation of generalized audit software (GAS) by external auditors," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 28(2), pages 88-113, January.
- Michael Kend & Lan Anh Nguyen, 2020. "Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession," Australian Accounting Review, CPA Australia, vol. 30(4), pages 269-282, December.
- Frey, Carl Benedikt & Osborne, Michael A., 2017. "The future of employment: How susceptible are jobs to computerisation?," Technological Forecasting and Social Change, Elsevier, vol. 114(C), pages 254-280.
- repec:eme:aaaj00:aaaj-07-2015-2139 is not listed on IDEAS
- Rindang Widuri & Brendan O’Connell & Prem W.S. Yapa, 2016. "Adopting generalized audit software: an Indonesian perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(8/9), pages 821-847, September.
- Emma C. Gardner & John R. Bryson, 2021. "The dark side of the industrialisation of accountancy: innovation, commoditization, colonization and competitiveness," Industry and Innovation, Taylor & Francis Journals, vol. 28(1), pages 42-57, January.
- Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022. "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, vol. 27(3), pages 938-985, September.
- George Salijeni & Anna Samsonova-Taddei & Stuart Turley, 2019. "Big Data and changes in audit technology: contemplating a research agenda," Accounting and Business Research, Taylor & Francis Journals, vol. 49(1), pages 95-119, January.
- Rita Lamboglia & Domenica Lavorato & Eusebio Scornavacca & Stefano Za, 2020. "Exploring the relationship between audit and technology. A bibliometric analysis," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(5), pages 1233-1260, October.
- Maria Cadiz Dyball & Ravi Seethamraju, 2021. "Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(7), pages 1656-1684, October.
- Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
- Huang, Feiqi & Vasarhelyi, Miklos A., 2019. "Applying robotic process automation (RPA) in auditing: A framework," International Journal of Accounting Information Systems, Elsevier, vol. 35(C).
- Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat, 2017. "Big Data and corporate reporting: impacts and paradoxes," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 850-873, May.
- Riadh Manita & Najoua Elommal & Patricia Baudier & Lubica Hikkerova, 2020. "The digital transformation of external audit and its impact on corporate governance," Post-Print hal-04314467, HAL.
- Felski, Elizabeth, 2023. "Audit technologies used in practice and ways to implement these technologies into audit courses," Journal of Accounting Education, Elsevier, vol. 62(C).
- Zhang, Chanyuan (Abigail) & Cho, Soohyun & Vasarhelyi, Miklos, 2022. "Explainable Artificial Intelligence (XAI) in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 46(C).
- Manita, Riadh & Elommal, Najoua & Baudier, Patricia & Hikkerova, Lubica, 2020. "The digital transformation of external audit and its impact on corporate governance," Technological Forecasting and Social Change, Elsevier, vol. 150(C).
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Abdulkarim Hamdan J. Alhazmi & Sardar M. N. Islam & Maria Prokofieva, 2025. "The Impact of Artificial Intelligence Adoption on the Quality of Financial Reports on the Saudi Stock Exchange," IJFS, MDPI, vol. 13(1), pages 1-38, February.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
- Jean Robert Kala Kamdjoug & Hyacinthe Djanan Sando & Jules Raymond Kala & Arielle Ornela Ndassi Teutio & Sunil Tiwari & Samuel Fosso Wamba, 2024. "Data analytics-based auditing: a case study of fraud detection in the banking context," Annals of Operations Research, Springer, vol. 340(2), pages 1161-1188, September.
- Afsay, Akram & Tahriri, Arash & Rezaee, Zabihollah, 2023. "A meta-analysis of factors affecting acceptance of information technology in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
- Nathanael Betti & Steven DeSimone & Joy Gray, 2022. "The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality," Working Papers 2202, College of the Holy Cross, Department of Economics.
- Krieger, Felix & Drews, Paul & Velte, Patrick, 2021. "Explaining the (non-) adoption of advanced data analytics in auditing: A process theory," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
- Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
- Cebi, Selcuk & Karakurt, Necip Fazıl & Kurtulus, Erkan & Tokgoz, Bunyamin, 2024. "Development of a decision support system for client acceptance in independent audit process," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
- Alnoor Bhimani, 2020.
"Digital data and management accounting: why we need to rethink research methods,"
Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 9-23, April.
- Bhimani, Alnoor, 2020. "Digital data and management accounting: why we need to rethink research methods," LSE Research Online Documents on Economics 103278, London School of Economics and Political Science, LSE Library.
- Ravi Seethamraju & Angela Hecimovic, 2023. "Adoption of artificial intelligence in auditing: An exploratory study," Australian Journal of Management, Australian School of Business, vol. 48(4), pages 780-800, November.
- Zhang, Lu & Balia, Sophee Sulong bin, 2024. "Digital transformation and corporate audit risk: Mediating effects of auditor behavior," Finance Research Letters, Elsevier, vol. 67(PA).
- Roy-Ivar Andreassen, 2020. "Digital technology and changing roles: a management accountant’s dream or nightmare?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 209-238, September.
- Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
- Booker, Danielle D. & Pelzer, Josette R.E. & Richardson, Jeremy R., 2023. "Integrating data analytics into the auditing curriculum: Insights and perceptions from early-career auditors," Journal of Accounting Education, Elsevier, vol. 64(C).
- Akter, Mohsina & Kummer, Tyge-F. & Yigitbasioglu, Ogan, 2024. "Looking beyond the hype: The challenges of blockchain adoption in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
- Jackson, Denise & Allen, Christina, 2024. "Enablers, barriers and strategies for adopting new technology in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
- Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022. "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, vol. 27(3), pages 938-985, September.
- Pizzi, Simone & Venturelli, Andrea & Variale, Michele & Macario, Giuseppe Pio, 2021. "Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis," Technology in Society, Elsevier, vol. 67(C).
- Czarnitzki, Dirk & Fernández, Gastón P. & Rammer, Christian, 2023.
"Artificial intelligence and firm-level productivity,"
Journal of Economic Behavior & Organization, Elsevier, vol. 211(C), pages 188-205.
- Czarnitzki, Dirk & Fernández, Gastón P. & Rammer, Christian, 2022. "Artificial intelligence and firm-level productivity," ZEW Discussion Papers 22-005, ZEW - Leibniz Centre for European Economic Research.
- Dirk Czarnitzki & Gastón P Fernández & Christian Rammer, 2022. "Artificial Intelligence and Firm-level Productivity," Working Papers of Department of Management, Strategy and Innovation, Leuven 690486, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven.
- Broccardo, Laura & Tenucci, Andrea & Agarwal, Reeti & Alshibani, Safiya Mukhtar, 2024. "Steering digitalization and management control maturity in small and medium enterprises (SMEs)," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
- Wang, Weilong & Xiao, Deheng & Wang, Jianlong & Wu, Haitao, 2024. "The cost of pollution in the digital era: Impediments of air pollution on enterprise digital transformation," Energy Economics, Elsevier, vol. 134(C).
More about this item
Keywords
Emerging technologies; Digitalisation; Auditing firms;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000095. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.