Purpose This paper aims to gain an in-depth understanding of how the internal audit
function evolves in an increasingly digitalised business environment. Design/methodology …

Purpose This paper aims to investigate how the internal audit function (IAF) modifies its
activities and practices in relation to the digitalisation the organisation. This paper …

Purpose The aim of this study is to examine continuous auditing in the digital age from the
perspective of audit firm employees. It also investigates contemporary factors affecting …

The literature demonstrates the growing interest of digitalization in organizations. The
purpose of this paper is to study the influence of digitalization on audit's business and to …

The ongoing digitization of the economy presents challenges and opportunities for the
auditing profession and requires both auditors and their clients to adapt. Against the …

This study examines the future impact of digitalization on auditing by synthesizing empirical
studies, relating them to surveys conducted by accounting bodies, and analyzing these …

Digitalization can be termed as the use of different digital technologies within the business
model which allow a business to have different types of value producing opportunities within …

Purpose The differences between Big audit firms (BigN) and non BigN (nBigN) have been
discussed at the international level from various points of view, focusing in particular on …

This paper gives an overview of the current and future technologies impacting accounting
and auditing fields. The aim is to present the technological disruptions shaping these fields …

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 …