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Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis

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  • Pizzi, Simone
  • Venturelli, Andrea
  • Variale, Michele
  • Macario, Giuseppe Pio

Abstract

During the last years, the impacts caused by digital transformation on companies have been disruptive. Contrarily to prior technological revolutions, the current scenario is characterized by the rapid growth of innovation that has impacted organizations differently. In particular, an increasing number of organizations revised their management control systems to adequate their business models to the external pressures made by competitors and regulators. The research aims consist of a bibliometric analysis about the impacts caused by digital transformation on managerial auditing. The research reveals the existence of four independent research area: continuous auditing (Green Cluster), fraud detection (Blue Cluster), data analytics (Yellow Cluster) and technological innovation (Red Cluster). Finally, we developed a research agenda in order to address future research.

Suggested Citation

  • 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).
    • Handle: RePEc:eee:teinso:v:67:y:2021:i:c:s0160791x2100213x
    DOI: 10.1016/j.techsoc.2021.101738
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    References listed on IDEAS

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    3. Kuang-Hua Hu & Fu-Hsiang Chen & Ming-Fu Hsu & Gwo-Hshiung Tzeng, 2023. "Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule-based decision-making model," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-31, December.
    4. Haihua Liu & Peng Wang & Zejun Li, 2021. "Is There Any Difference in the Impact of Digital Transformation on the Quantity and Efficiency of Enterprise Technological Innovation? Taking China’s Agricultural Listed Companies as an Example," Sustainability, MDPI, vol. 13(23), pages 1-19, November.
    5. Hajkowicz, Stefan & Sanderson, Conrad & Karimi, Sarvnaz & Bratanova, Alexandra & Naughtin, Claire, 2023. "Artificial intelligence adoption in the physical sciences, natural sciences, life sciences, social sciences and the arts and humanities: A bibliometric analysis of research publications from 1960-2021," Technology in Society, Elsevier, vol. 74(C).
    6. Leopizzi, Rossella & Palmi, Pamela & Di Cagno, Pierluca, 2023. "Sustainability reporting and electric utilities: A bibliometric analysis," Utilities Policy, Elsevier, vol. 84(C).
    7. Cosma, Simona & Rimo, Giuseppe, 2024. "Redefining insurance through technology: Achievements and perspectives in Insurtech," Research in International Business and Finance, Elsevier, vol. 70(PA).
    8. Pingguo Xu & Leyi Chen & Huajuan Dai, 2022. "Pathways to Sustainable Development: Corporate Digital Transformation and Environmental Performance in China," Sustainability, MDPI, vol. 15(1), pages 1-21, December.
    9. Setyowati, Milla Sepliana & Utami, Niken Desila & Saragih, Arfah Habib & Hendrawan, Adang, 2023. "Strategic factors in implementing blockchain technology in Indonesia's value-added tax system," Technology in Society, Elsevier, vol. 72(C).
    10. Ahmad Almagrashi & Abdulwahab Mujalli & Tehmina Khan & Osama Attia, 2023. "Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study," Future Business Journal, Springer, vol. 9(1), pages 1-19, December.
    11. 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.

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