Purpose This study examines whether digital streaming and observation technologies can
serve as an alternative approach for collecting inventory audit evidence, the challenges …

Purpose The purpose of this study is to examine the audit efficiency and timeliness of Big 4
auditors relative to non-Big 4 auditors, where audit efficiency is defined as the auditor's …

This study examines how remote work affects external auditors' job satisfaction. We survey
308 external auditors and measure their job satisfaction to understand how remote work …

According to KPMG (2017), today's workforce consists of four distinct generations: the Baby
Boomers (born 1946–1964), Generation X (born 1965–1979), Millennials (born 1980 …

This field study is based on interviews with 45 assurance professionals from accounting
firms of varying sizes and documents the process by which assurance professionals …

Using comprehensive labor market data to measure client firms' workforce technology
competency, this study investigates how companies' workforce technology competency may …

Résumé Les jeunes comptables qui entament aujourd'hui leur carrière sont confrontés à
l'influence croissante du numérique sur la profession comptable, mais le regard qu'ils …

Current entrants to the accounting profession confront the increasing influences of
digitalization on the profession, yet how these entrants perceive such trends is little …

Même si 2 des 18 interviewés (voir Annexe 1) ont cumulé plus de 5 ans d'expérience,
considérant la moyenne globale de 2 années d'expérience au sein des interviewés, nous …

Broadly, the integration of artificial intelligence in audit procedures is often associated with
benefits such as higher accuracy and efficiency of the audit as well as higher reliability of the …