This study reviews literature examining digital transformation in the external audit setting.
Our review will inform the standard‐setting initiatives of the International Auditing and …

Abstract Artificial Intelligence (AI) and Machine Learning (ML) are gaining increasing
attention regarding their potential applications in auditing. One major challenge of their …

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

This study explores the use of audit data analytics (ADA) in current audit practice. First, we
interviewed the heads of professional practice of five international public accounting firms in …

Use of information technology (IT) could be used to achieve effective financial reporting,
which has played a crucial role in the organization's performance. This element requires the …

Data analytics is transforming our global markets and significantly impacting the financial
reporting environment. We investigate how auditors, company managers, and regulation …

Purpose–This study reviews the literature on adopting big data analytics (BDA) in external
auditing. This goal is divided into several sub-goals. First, we aim to find the most productive …

Emerging technologies like data analytics and machine learning are impacting the
accounting profession. In particular, significant changes are anticipated in audit and …

This study examines how a paradigm shift from traditional to digital audits could affect the
audit expectation gap. It uncovers possible new areas of the expectation gap and threats …

Many accounting firms are starting to re-align their audit processes to incorporate
technology and Audit Data Analytics (ADA), as the traditional procedures would seem to not …