Purpose This paper reviews the field of internal auditing (IA) post-Enron to develop insights
into how IA research has developed, offer a critique of the research to date and identify ways …

ERP systems are typically the largest, most complex, and most demanding information
systems implemented by firms, representing a major departure from the individual and …

ABSTRACT The advent of Robotic Process Automation (RPA) has the potential to disrupt the
traditional audit model. With its capability to automate rules-based tasks that are repetitive …

Since 2009, blockchain has served as a potentially transformative information technology
expected to be as revolutionary as the Internet. Originally developed as a methodology to …

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

Modern audit engagements often involve examination of clients that are using Big Data and
analytics to remain competitive and relevant in today's business environment. Client systems …

After decades of frustration with long “AI Winters,” various business industries are witnessing
the arrival of AI's “Spring,” with its massive and compelling benefits. Auditing will also evolve …

Big Data analytics is the process of inspecting, cleaning, transforming, and modeling Big
Data to discover and communicate useful information and patterns, suggest conclusions …

This paper addresses information processing weaknesses and limitations that can impede
the effective use and analysis of Big Data in an audit environment. Drawing on the literature …

Purpose The aim of this study is to examine continuous auditing in the digital age from the
perspective of audit firm employees. It also investigates contemporary factors affecting …