In this study we research the adoption of artificial intelligence (AI) in auditing by large public
accounting firms, with emphasis on its challenges and opportunities. Some previous studies …

Purpose This study examines the dynamics of innovative auditing practices in the digital
age, with a specific focus on auditor competencies. Within this scope, we highlight the …

Purpose The study aims to analyse the role of digitisation in accounting in enhancing the
overall effectiveness of accounting functions. To achieve this, the study provides empirical …

Automating enterprise workflows could unlock $4 trillion/year in productivity gains. Despite
being of interest to the data management community for decades, the ultimate vision of end …

As we stand on the brink of a transformative era, the future of accounting is intricately linked
with the rapid evolution of automation and artificial intelligence (AI). This review delves into …

This paper reviews the role of automation in financial reporting within US corporations,
focusing on how advanced technologies such as artificial intelligence (AI), robotic process …

In the dynamic tapestry of the modern accounting landscape, the incursion of Robotic
Process Automation (RPA) stands as a beacon of transformative potential, heralding a new …

This research paper uses qualitative analysis to examine the profound influence of artificial
intelligence (AI) and blockchain technologies on accounting practices. The study utilizes …

This study explores the adoption of robot process automation (RPA) technology among
micro and small audit entities. Whereas studies on RPA adoption have focused on the Big 4 …

On behalf of the commissioning Co-Editors-in-Chief, Severin Grabski and Stewart Leech, we
welcome you to this special issue of the International Journal of Accounting Information …