This paper reviews the accounting literature that focuses on four Internet-related
technologies that have the potential to dramatically change and disrupt the work of …

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 advances and continuous development of technology have been identified as
significant influences on the accounting profession (AICPA, 1998). In the last twenty years …

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 …

Big Data is one of the most important developments in management practice today, with
arguing that it will fundamentally change business. states that “the market for Big Data will …

The traditional audit paradigm is outdated in the real time economy.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 paper provides some basic definitions associated with digital transformation in
organizations and applies those definitions to accounting, electronic commerce, and supply …

Recent research has focused heavily on the practicality and feasibility of alternative
architectures for supporting continuous auditing. In this paper, we explore the alternative …