This study discusses the current state of the art and future directions of research on
digitalization, accountability, and accounting in public services. Through a systematic …

This paper proposes the concept of artificial intelligence co-piloted auditing, emphasizing
the collaborative potential of auditors and foundation models in the auditing domain. The …

Digital innovations are disrupting the accounting profession, and this disruption is likely to
increase. Artificial intelligence (AI) applications, blockchain, and decision support …

Purpose The research aims to provide a longitudinal case study to understand how digital
transformation can be embedded in municipal reporting frameworks. The central role of such …

Data analytics is receiving increasing emphasis in accounting programs. This emphasis has
emerged from both practitioners and accrediting bodies. In April 2018, the Association to …

Blockchain technology, commonly associated with bitcoin cryptocurrency, attracted large
amounts of investment, attention, and analysis. In addition to attracting the attention of …

This study explores the use of data analytics for improving the quality of government audits
through the lens of processing fluency theory as the driver behind the need for data …

In the government procurement process, waste and abuses are hard to avoid, and there are
usually latencies between the event occurrence and detection works. The continuous audit …

The main goal of publishing this special section of the current issue is to draw attention to
the divergence of AIS and government accounting research. The two bodies of literature …

These three essays are applications of analytics and exogenous data to the public sector.
The first chapter is based on data from the Annual Comprehensive Financial Report (ACFR) …