Executives see technology, data and analytics as a transforming force in business. Many
organizations are therefore implementing business intelligence & analytics (BI&A) …

This paper explores the applications of data mining techniques in accounting and proposes
an organizing framework for these applications. A large body of literature reported on …

Robotic process automation (RPA) has been widely adopted in many industries, including
the accounting industry, to automate well-defined and repetitive tasks; however, its …

The nature of management accountants' responsibility is evolving from merely reporting
aggregated historical value to also including organizational performance measurement and …

Auditing is currently at a critical juncture. Specifically, advances in information technology in
conjunction with real-time approaches to conducting business are challenging the auditing …

Big Data now pervades every sector and function of the global economy. This paper focuses
on the gaps between Big Data and the current capabilities of data analysis in continuous …

This study analyzes the state of the art in the literature about information technology, artificial
intelligence, and blockchain in auditing. A bibliometric analysis was utilized to depict …

The traditional audit paradigm is outdated in the real time economy. Innovation of the
traditional audit process is necessary to support real time assurance. Practitioners and …

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 …

In this paper we report on the approach we have developed and the lessons we have
learned in an implementation of the monitoring and control layer for continuous monitoring …