This study explores the most recent episode in the evolution of audit technology, namely the
incorporation of Big Data and Data Analytics (BDA) into audit firm approaches. Drawing on …

Abstract Gray et al.(2014) examined the productivity of expert systems/artificial intelligence
research in accounting and came to the conclusion that both research on and practice use of …

This paper draws from the service science and professional service literatures to
conceptualize financial auditing as an economic service. A central characteristic of …

Governments are increasingly relying on algorithmic decision-making (ADM) to deliver
public services. Recent information systems literature has raised concerns regarding ADM's …

Innovative information technology (IT) could help to improve the effectiveness and efficiency
of audits. Accordingly, we investigate the future importance, and current auditor expertise …

This study focuses on the recent development in audit technologies, ie, the rise of Big Data
and Analytics (BDA) tools, and how auditors make use of them in audits. While prior audit …

The paper seeks to explain the concept of robotic process automation (RPA), the ways it
impacts account-ing, and suggest future research directions. A literature review of previous …

With the rapid advances in data analytics, machine learning, and continuous monitoring
along with other related advances in artificial intelligence-based technologies, our solution …

In an era where the pace of change continues to escalate, behavioural research provides an
ongoing avenue for explaining the likely effects of emergent changes on decision‐making …

Cognitive automation powered by advanced intelligent technologies is increasingly
enabling organizations to automate more of their knowledge work tasks. Although this often …