This study reviews literature examining digital transformation in the external audit setting.
Our review will inform the standard‐setting initiatives of the International Auditing and …

The advances and continuous development of technology have been identified as
significant influences on the accounting profession (AICPA, 1998). In the last twenty years …

Due to rapidly changing risks in companies, a continuous alignment of internal audit
activities with the relevant risks is required. Continuous auditing (CA) is one possible way to …

Advances in information technology, especially the rise of the real-time economy and
massive fraud scandals of corporations such as Enron, WorldCom, and Xerox, have led to …

In addressing control deficiencies, auditors increasingly rely on data analytics. Despite the
need to align information presentation with auditors' cognitive structures, scant scholarly …

Bilgi teknolojilerindeki yaşanan ve yaşanmakta olan gelişim, işletme muhasebesisteminde
verilerin oluşturulması, kullanılması, bilgilerin üretilmesi ve nihayet üretilmişolan bilgilerin …

The objective of this research was to verify the effects of information quality and
management support as critical contributors to the successful application of continuous …

İşletme yapılarının giderek büyümesi ve karmaşıklaşması ile yöneticilerin işletme faaliyetleri
üzerindeki kontrol gücü, azalmaya başlamakta ve buna bağlı olarak işletmelerde hata ve …

In this study, we investigate nonprofessional investors' perceptions of the incremental value
of additional assurance provided by continuous auditing (CA) and continuous controls …

Compliance management for procurement internal auditing has been a major challenge for
public sectors due to its tedious period of manual audit history and large-scale paper-based …