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 …

Purpose The purpose of this study is to map the conceptual structure of the body of
knowledge linking digital technologies and auditing, with the aim of contributing to a better …

Recent advances in technology have accelerated digitalization and intelligence in modern
business. Particularly, the increasing use of Artificial Intelligence (AI) in managerial …

The accelerated progress of Artificial Intelligence (AI) within the accounting field has resulted
in a heightened use of this technology in international enterprises, therefore generating …

Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …

Purpose This paper aims to explore organisational intentions to use Big Data and Big Data
Analytics (BDA) in external auditing. This study conceptualises different contingent …

Technology advancements provide opportunities for auditors to use new tools in the audit
process. This study presents a synthesis of technology-related auditing research to identify …

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 …

Purpose This paper aims to discuss the application of Big Data analytics to the
brainstorming session in the current auditing standards. Design/methodology/approach The …

Purpose This study aims to analyze the utilization of big data and data analytics (BDA) in
financial auditing, focusing on the process of producing legitimacy around these techniques …