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

Contrary to prediction that the accounting profession faces extinction, we argue that
accountants can still create value in a world of Big Data analytics. To advance this position …

A growing body of literature related to continuous auditing topics has developed. Advances
in information technology and web‐based applications are making monitoring and control of …

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 …

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 …

Intelligent process automation (IPA) achieves flexible and intelligent automation by
combining robotic process automation (RPA), artificial intelligence (AI), and other emerging …

Blockchain and smart contracts are evolving business practices by enhancing efficiencies
and transparency in the value chain. The fusion of these innovations is also likely to …

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 …