The aim of this exploratory research study is to obtain the views of relevant stakeholders in
relation to the impact big data analytics (BDA), artificial intelligence (AI) and robotics have …

This study examines factors that influence auditors' intention to use blockchain. From the
dual-factor perspective, it argues that auditors' knowledge about the implications of …

The aims of this paper are to inform audit practice and academia about the potential
behavioral challenges to the application of auditors' professional skepticism when using …

The auditing profession is undergoing a transformation, becoming heavily reliant on
computerized systems to produce data analytic reports. As a result, the demand for …

We investigate if varying rates of false positives and consistent rewards for skepticism can
improve the auditor's application of skepticism when a data analytic identifies a fraud red …

This research study has focused on the impact of business intelligence and data analytics in
the field of accounting. Based on the information collected from scholarly sources, data …

We exploit the technological closeness among clients of the same auditor to examine
whether auditors accumulate knowledge from their clients' technological proximity. We find …

Purpose The primary purpose of this exploratory paper is to propose a novel analytical
framework for examining corruption from a behavioral perspective by highlighting multiple …

Today, auditors must consider the risks of material misstatement due to fraud during the
financial statement audit. Current audit guidance recommends the use of data mining …

The first objective of this study was to investigate whether data analytics could form a netlike
knowledge structure (NKS) of learned course materials in accounting. We tested a group of …