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The digital transformation of external audit and its impact on corporate governance

Author

Listed:
  • Riadh Manita

    (NEOMA - Neoma Business School)

  • Najoua Elommal

    (EM - EMLyon Business School)

  • Patricia Baudier

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie)

  • Lubica Hikkerova

    (IPAG Business School)

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-04314467
    DOI: 10.1016/j.techfore.2019.119751
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Tian, Kun & Li, Yang & Wang, Canghong & Zhou, Tingyuan, 2024. "Corporate strategic differences and earnings management," Finance Research Letters, Elsevier, vol. 59(C).
    2. Juntao, Liu & Haitao, Liu, 2023. "Government–business relationship and strategic transformation of enterprises: Evidence from China," Finance Research Letters, Elsevier, vol. 58(PD).
    3. Fang, Xubing & Liu, Maotao, 2024. "How does the digital transformation drive digital technology innovation of enterprises? Evidence from enterprise's digital patents," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
    4. Wen Chen & Changyi Zhu & Qi Cheung & Siying Wu & Jun Zhang & Jia Cao, 2024. "How does digitization enable green innovation? Evidence from Chinese listed companies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 3832-3854, July.
    5. 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).
    6. 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).
    7. Lu, Zhiqiang & Li, Hongyu, 2023. "Does environmental information disclosure affect green innovation?," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 47-59.
    8. Saurabh, Kumar & Rani, Neelam & Upadhyay, Parijat, 2024. "Towards novel blockchain decentralised autonomous organisation (DAO) led corporate governance framework," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
    9. Shao, Yanmin & Xu, Kunliang & Shan, Yuan George, 2024. "Leveraging corporate digitalization for green technology innovation: The mediating role of resource endowments," Technovation, Elsevier, vol. 133(C).
    10. Wang Jinyu & Zhao Cuiping & Jie Jinrong, 2024. "Research on the Problems and Institutional Optimization Strategies of Rural Collective Economic Organization Governance," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 18(1), pages 1-12.
    11. Vitali, Sonia & Giuliani, Marco, 2024. "Emerging digital technologies and auditing firms: Opportunities and challenges," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    12. Yang, Jie & Ying, Limeng & Xu, Xiaofang, 2024. "Digital transformation and accounting information comparability," Finance Research Letters, Elsevier, vol. 61(C).
    13. Chen, Xinmin & Huang, Yuhong & Gao, Yajia, 2024. "Can urban low-carbon transitions promote enterprise digital transformation?," Finance Research Letters, Elsevier, vol. 59(C).
    14. Ying Wu & Yuanyue Deng, 2024. "Does digital transformation crowd out the employment of lower skill labor?," Bulletin of Economic Research, Wiley Blackwell, vol. 76(3), pages 726-748, July.
    15. Jiang, Yiyun & Wang, Xiufeng & Sam, Toong Hai & Vasudevan, Asokan, 2024. "Digital transformation, equity pledge and labor income share," Finance Research Letters, Elsevier, vol. 64(C).
    16. Liao, Haojie & Wei, Yi & Wang, Yun & Lin, Yibin & Tan, RongYong, 2023. "Managerial ability and earnings management: The moderating role of career concerns✰," Finance Research Letters, Elsevier, vol. 57(C).
    17. Mei, Yupeng & Jing, Kunpeng, 2024. "Customer concentration and management earnings forecast," Finance Research Letters, Elsevier, vol. 65(C).
    18. Chen, Zhongfei & Jiang, Kangqi, 2024. "Digitalization and corporate investment efficiency: Evidence from China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 91(C).
    19. Liu, Junxian & Nie, Song & Lin, Tiantian, 2024. "Government auditing and urban energy efficiency in the context of the digital economy: Evidence from China's Auditing System reform," Energy, Elsevier, vol. 296(C).
    20. 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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