Цифровая экономика создает новые возможности для развития всех видов
экономической деятельности. Прежде всего она позволяет совершенствовать …

The digital economy creates new opportunities for the development of all types of economic
activity, and first of all it allows to improve the organizational, technical and methodological …

We present a compact overview of machine learning applications in financial accounting
and audit research as well as management accounting research. Here, the application of …

Yapay zekâ, makineler ve daha büyük depolama alanlarıyla birlikte teknolojide büyük bir
evrim gerçekleştirmektedir. Her ne olursa olsun bu teknolojiden dünyadaki bütün meslekler …

Considering the audit failures as one of the most crucial reason of accounting scandals, the
current study discusses the role of audit engagement partners' ethical leadership to control …

The widespread use of emerging technologies increases operational efficiencies, and the
complexity and size of organizational information assets are ever-increasing (Sekar, 2022) …

The age of automation has arrived, bringing with it new possibilities for incorporating
innovative technologies into IT Audit functions. Various organisations, both major and little …

The analysis of IT evolution is made in the article and possibilities and perspectives of digital
technology application for the execution of the cognitive processes are described. The …

Nowadays, exploiting big data can generate valuable insights and open new directions for
business intelligence. Thus, organizations should maintain and assess their big data to …

Internal Audits, as defined by the IIA (2012), are “an independent, objective assurance and
consulting activity designed to add value and improve an organization's operations”. To …