How to cite this paper
Otuya, S. (2024). Audit tasks Digitalization and quality of audit services in Nigeria.Accounting, 10(4), 167-176.
Refrences
ACCA-Big Four (2019). The impact of Digital and Artificial Intelligence on audit and finance professionals: harnessing the opportunities of disruptive technologies. Retrieved online at https://www.accaglobal.com/africa/en/technical-activities/technical-resources-search/2019/december/impact-of-digital-and-ai-on-audit-.html
Adiloglu, B., & Gungor, N., (2019). The impact of audit software on the audit profession: A review of Turkish independent audit firms. Journal of Business, Economics and Finance (JBEF), 8(4), 209-214. http://doi.org/10.17261/Pressacademia.2019.1164
Akeem, L.B., Rufus, A. I., Abiodun, S.W. & Olawumi, L.B. (2020). Audit reporting lag and firm value in Nigerian food and beverage companies. Available online at https//doi.org/10.5//53/mf.v1512.458.
Akpan, D. D. C., George, B. S., & Ukpong, E. G. (2024). Digitalization and auditing processes in Nigeria. Advance Journal of Management, Accounting and Finance, 9(4), 11–28. Retrieved from https://aspjournals.org/ajmaf/index.php/ajmaf/article/view/90
Alawaqleh, Q.A., & Almasria, N.A. (2021). The impact of audit committee performance and composition on financial reporting quality in Jordan. International Journal of Financial Research,12(3),55-69, https//doi.org/10.5430/ijfr.v12n3p55
Albawwat, I., & Frijat, Y. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7(4), 755-762 https://doi.org/10.5267/J AC2021.2.009
Albitar, K., Gerged, A.M., & Kikhia, H. (2021). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management, 29(1),169-178. https://doi.org/10.1108/ijaim-08-2020-0128
Alsheibani, S., Cheung, Y., & Messom, C. (2018). Artificial intelligence adoption: AI-readiness at firm-level. In M. Tanabu, & D. Senoo (Eds.), Proceedings of PACIS2018 : Pacific Asia Conference in Information Systems (PACIS) Article 37 Association for Information Systems. https://aisel.aisnet.org/pacis2018/37/
Ampofo, F., Ziorklui. J.E., Nyonyo, N., & Antwi, B. (2024) Integrated predictive analytics in IT audit planning. Finance & Accounting Research Journal, 6(7), 1291-1309, https://doi.org/10.51594/farj.v6i7.1324
Baker, J. (2012). The Technology–Organization–Environment Framework. In: Dwivedi, Y., Wade, M., Schneberger, S. (eds) Information Systems Theory. Integrated Series in Information Systems, vol 28. Springer, New York, NY. https://doi.org/10.1007/978-1-4419-6108-2_12
Bojana, V., Dejan, J., & Taodora, T. (2023). The impact of digitalization of audit. In book: Digital Transformation of the Financial Industry (pp.35-57) https://doi.org/10.1007/978-3-031-23269-5_3
Brown-Liburd, H., & Issa, H., & Lombardi, D. (2015). Behavioral implications of big data's impact on audit judgment and decision making and future research directions. Accounting Horizons. 29, 6-12, https://doi.org/10.2308/acch-51023.
Cabrera-Sánchez, C., Ángel, F., Villarejo-Ramos, F. L., & Aijaz A. S. (2021). Identifying relevant segments of AI applications adopters – Expanding the UTAUT2’s variables, Telematics and Informatics, 58, 101-129, https://doi.org/10.1016/j.tele.2020.101529.
Carcello, J.V., Hermanson, R.H. & McGrath, N.T. (1992). Audit quality attributes: the perceptions of audit partners, preparers, and financial statement users. Auditing: A Journal of Practice and Theory, 11(1), 1–15.
Clifford, C. (2019). Bill Gates: A.I. is like nuclear energy — ‘both promising and dangerous’. Retrieved from CNBC: https://www.cnbc.com/2019/03/26/bill-gatesartificial-intelligence-both-promising-and-dangerous.htm
Davis, F. (1989) Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13, 319-340.
https://doi.org/10.2307/249008
Deniz, A., & Nikhilesh, D. (2022). Complex impacts of marketization and digitalization. Markets, Globalization & Development Review, 7(3), https://doi.org/10.23860/MGDR-2022-07-03-01
Devi, P. A., & Uliya, R. (2023). The effect of application of audit digitalization on auditor performance with professional ethics as a moderation variable. Journal of Management, Accounting, General Finance And International Economic Issues, 2(2), 598 – 606. 10.55047/marginal.v2i2.655
Douwe, B. (2021). Artificial Intelligence Adoption in Assurance of a Big Four Firm. A Thesis submitted to Amsterdam School of Business, University of Amsterdam.
Ernst & Young (2023). Digitalization and Auditing. Retrieved from https://www.ey.com/en_nl/consulting/how-digital-transformation-opened-new-channels-for-growth
Enholm, I.M., Papagiannidis, E., Mikalef, P. (2022). Artificial intelligence and business value: a literature review. Information System Frontier, 24, 1709–1734 https://doi.org/10.1007/s10796-021-10186-w
Faccia, A., Naqbi, M.Y., & Lootah, S.A. (2019). Integrated Cloud Financial Accounting Cycle: How Artificial Intelligence, Blockchain, and XBRL will Change the Accounting, Fiscal and Auditing Practices. Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing.
Faozi, A. (2024). The role of IT governance in the integration of AI in accounting and auditing operations. Economies, 12, 199. https://doi.org/10.3390/ economies12080199
Fotoh, L. E., & Lorentzon, J. I. (2023). Audit digitalization and its consequences on the audit expectation gap: A critical perspective. Accounting Horizons, 37(1), 43–69. https://doi.org/10.2308/acch-51065
Gartner (2020). IT Glossary. Gartner. http://www.gartner.com/itglossary/digitalization.
Han, S., Rezaee, Z., Xue, L., & Zhang, J. H. (2023). The association between information technology investments and audit risk. Journal of Information Systems, 30(1), 93–116. https://doi.org/10.2308/isys-51317
Hanfy, F., Alakkas, A.A. & Alhumoudi, H. (2024). Analyzing the role of digitalization and its impact on auditing. Multimedia Tools Applications. https://doi.org/10.1007/s11042-024-19729-0
Hoti, E. (2015). The technological, organizational and environmental framework of is innovation adaption in small and medium enterprises. Evidence from research over the last 10 years. The International Journal of Business and Management, 3, 1-14. https://doi.org/10.20472/BM.2015.3.4.00
Hyperledger (2018). An introduction to Hyperledger. Retrieved from Hyperledger: https://www.hyperledger.org/wpcontent/uploads/2018/07/HL_Whitepaper_IntroductiontoHyperledger.pdf
Issa, H. (2016). Research ideas for artificial intelligence in auditing: the formalization of audit and workforce supplementation. Journal of Emerging Technologies in Accounting, 13, 1-20.
https://doi.org/10.2308/jeta-10511
KPMG. (2017). Digital Transformation; How advanced technologies are impacting financial reporting and auditing. Available online at: https://kpmg.com/xx/en/our-insights/ai-and-technology/ai-in-financial-reporting-and-audit.html
Lee, C. S., & Tajudeen, F. P. (2020). Usage and impact of artificial intelligence on accounting: 213 evidence from Malaysian organizations. Asian Journal of Business and Accounting, 13, 213-240. https://doi.org/10.22452/ajba.vol13no1.8
Li, C., Haohao, S., & Ming, F. (2020). Research on the impact of artificial intelligence technology on accounting. Journal of Physics Conference Series. https://doi.org/10.1088/1742-6596/1486/3/032042
Loebbecke, C., & Picot, A. (2015). Reflections on societal and business model transformation arising from digitization and big data analytics: A research agenda. The Journal of Strategic Information Systems, 24(3), 149-157, https://doi.org/10.1016/j.jsis.2015.08.002.
Lowe, D., Bierstaker, J. L., Janvrin, D. J., & Jenkins, J. G. (2018). Information technology in an audit context: Have the big 4 lost their advantage? Journal of Information Systems, 32(1), 87-107. https://doi.org/10.2308/isys-51794
McGhee, M., & Grant, S. (2019). Audit and Technology. Retrieved from ACCA:https://www.accaglobal.com/content/dam/ACCA_Global/professionalinsights/auditand-tech/pi-audit-and-technology.pdf
Malak, M. F., Shehata, S. E., & Nasan, D. (2023). The Effect of digital transformation on audit quality. Alexandria Journal of Accounting Research, 7(1), 417-457. https://doi.org/10.21608/aljalexu.2023.295834
Manita, R., & Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, Elsevier, 150(C).
https://doi.org/10.1016/j.techfore.2019.119751
Meuldijk, M. (2017). Impact of Digitalization on the Audit Profession. Press Academia
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, Elsevier, 51(6). https://doi.org/10.1016/j.bar.2019.04.002
Novita, S., Novandra, R. P., & Rahmat, N. (2023). Digital Transformation Capability Maturity Framework for Digital Audit Readiness in Public Sector (Case Study). Proceedings of the 4th African International Conference on Industrial Engineering and Operations Management Lusaka, Zambia, April 4-6. Available online at: https://www.researchgate.net/publication/372872920
O'Leary, S., & Daniel, E. (2022). Digitization, Digitalization and Digital Transformation in Accounting, Electronic Commerce and Supply Chains (December 19, 2022). USC Marshall School of Business Research Paper Sponsored by iORB, Available at SSRN: https://ssrn.com/abstract=4307305 or http://dx.doi.org/10.2139/ssrn.4307305
Otuya, S. (2019). Auditors' independence and quality of financial reporting in listed Nigerian manufacturing companies. International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), 8(1), 111-128
Otuya, S. (2024). Effect of audit market concentration on pricing and audit quality. evidence from an emerging economy. CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), 5(5), 71-80, https://doi.org/10.37945/cbr.2024.05.07
Ozbaltan, N. (2024). Applying machine learning to audit data: Enhancing fraud detection, risk assessment and audit efficiency. EDPACS, 69(9), 70-86. https://doi.org 10.1080/07366981.2024.2376793
Pateli, A., Naoum, M., & Aggeliki, S. (2020). Organizational adoption of social media in the hospitality industry: an integrated approach based on DIT and TOE frameworks. Sustainability, 12, 71-132; https://doi.org 10.3390/su12177132
PriceWaterhouseCoopers (PwC) (2017) PwC. (2017). Robotic process automation: A primer for internal audit professionals. Retrieved from PwC: https://www.pwc.com/us/en/services/riskassurance/library/robotic-processautomation-internal-audit.htm
Qatawneh, A.M. (2024). The role of artificial intelligence in auditing and fraud detection in accounting information systems: moderating role of natural language processing, International Journal of Organizational Analysis, https://doi.org/10.1108/IJOA-03-2024-4389
Rahman, M. J, & Ziru, A. (2023). Clients’ audit software, audit firms’ digital expertise, and audit quality: evidence from China. International Journal of Accounting & Information Management. https://www.emerald.com/insight/content/doi/10.1108/IJAIM-08-2022-0170/full/html?skipTracking=true
SAS. (2018). Five AI technologies that you need to know. Retrieved from SAS: https://www.sas.com/en_us/insights/articles/analytics/five-ai-technologies.html
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2021). Cloud Accounting Adoption in Small and Medium Enterprises: An Integrated Conceptual Framework: In 2021 The 2nd International Conference on Industrial Engineering and Industrial Management (pp. 32-38)
Schmitz, J., & Leoni, G. (2019) Accounting and auditing at the time of blockchain technology: a
research agenda. Australian Accounting Review, 29, 331-342.
https://doi.org/10.1111/auar.12286
Schulman, J. & Wilson, S. (2019). How blockchain technology will affect the audit. Retrieved from RSM: https://rsmus.com/what-wedo/services/assurance/howblockchain-technology-will-affect-the-aud
Sledgianowski, D., Mohamed, G., & Christine, T. (2017). Toward integration of big data, technology and information systems competencies into the accounting curriculum, Journal of Accounting Education, 38, 81-93, https://doi.org/10.1016/j.jaccedu.2016.12.008.
Thomson Reuters Institute (2024). Generative AI in Professional Services Report. Retrieved online from https://www.thomsonreuters.com/en/reports/2024-generative-ai-in-professional-services.html
Tornatzky, L. & Fleischer, M. (1990). The Process of Technology Innovation. Lexington Books, Lexington.
Varzaru, A.A. (2022). Assessing the impact of AI Solutions’ ethical issues on performance in managerial accounting. Electronics, 11, 2-21. https://doi.org/10.3390/ electronics11142221
Wang, Z., Lin, S., Chen, Y., Lyulyov, O., & Pimonenko, T. (2023). Digitalization effect on business performance: role of business model innovation. Sustainability, 15, 9-20. https://doi.org/10.3390/ su15119020
Westerman, G., Bonnet, D., & McAfee, A. (2014). Leading digital: Turning technology into business transformation. Harvard Business Press.
Yoon, K., Hoogduin, L., & Zhang. (2015). Big data as complementary audit evidence. Accounting Horizons, 29(2), 431–438. https://doi.org 10.2308/acch-51
Zhang, J., Yang, X., & Appelbaum, D. (2015). Toward effective big data analysis in continuous auditing. Accounting Horizons, 29(2), 469–476. https://doi.org 10.2308/acch-51
Zuboff, S. (1988). In the age of the smart machine: The future of work and power. New York: Basic Books.
Adiloglu, B., & Gungor, N., (2019). The impact of audit software on the audit profession: A review of Turkish independent audit firms. Journal of Business, Economics and Finance (JBEF), 8(4), 209-214. http://doi.org/10.17261/Pressacademia.2019.1164
Akeem, L.B., Rufus, A. I., Abiodun, S.W. & Olawumi, L.B. (2020). Audit reporting lag and firm value in Nigerian food and beverage companies. Available online at https//doi.org/10.5//53/mf.v1512.458.
Akpan, D. D. C., George, B. S., & Ukpong, E. G. (2024). Digitalization and auditing processes in Nigeria. Advance Journal of Management, Accounting and Finance, 9(4), 11–28. Retrieved from https://aspjournals.org/ajmaf/index.php/ajmaf/article/view/90
Alawaqleh, Q.A., & Almasria, N.A. (2021). The impact of audit committee performance and composition on financial reporting quality in Jordan. International Journal of Financial Research,12(3),55-69, https//doi.org/10.5430/ijfr.v12n3p55
Albawwat, I., & Frijat, Y. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7(4), 755-762 https://doi.org/10.5267/J AC2021.2.009
Albitar, K., Gerged, A.M., & Kikhia, H. (2021). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management, 29(1),169-178. https://doi.org/10.1108/ijaim-08-2020-0128
Alsheibani, S., Cheung, Y., & Messom, C. (2018). Artificial intelligence adoption: AI-readiness at firm-level. In M. Tanabu, & D. Senoo (Eds.), Proceedings of PACIS2018 : Pacific Asia Conference in Information Systems (PACIS) Article 37 Association for Information Systems. https://aisel.aisnet.org/pacis2018/37/
Ampofo, F., Ziorklui. J.E., Nyonyo, N., & Antwi, B. (2024) Integrated predictive analytics in IT audit planning. Finance & Accounting Research Journal, 6(7), 1291-1309, https://doi.org/10.51594/farj.v6i7.1324
Baker, J. (2012). The Technology–Organization–Environment Framework. In: Dwivedi, Y., Wade, M., Schneberger, S. (eds) Information Systems Theory. Integrated Series in Information Systems, vol 28. Springer, New York, NY. https://doi.org/10.1007/978-1-4419-6108-2_12
Bojana, V., Dejan, J., & Taodora, T. (2023). The impact of digitalization of audit. In book: Digital Transformation of the Financial Industry (pp.35-57) https://doi.org/10.1007/978-3-031-23269-5_3
Brown-Liburd, H., & Issa, H., & Lombardi, D. (2015). Behavioral implications of big data's impact on audit judgment and decision making and future research directions. Accounting Horizons. 29, 6-12, https://doi.org/10.2308/acch-51023.
Cabrera-Sánchez, C., Ángel, F., Villarejo-Ramos, F. L., & Aijaz A. S. (2021). Identifying relevant segments of AI applications adopters – Expanding the UTAUT2’s variables, Telematics and Informatics, 58, 101-129, https://doi.org/10.1016/j.tele.2020.101529.
Carcello, J.V., Hermanson, R.H. & McGrath, N.T. (1992). Audit quality attributes: the perceptions of audit partners, preparers, and financial statement users. Auditing: A Journal of Practice and Theory, 11(1), 1–15.
Clifford, C. (2019). Bill Gates: A.I. is like nuclear energy — ‘both promising and dangerous’. Retrieved from CNBC: https://www.cnbc.com/2019/03/26/bill-gatesartificial-intelligence-both-promising-and-dangerous.htm
Davis, F. (1989) Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13, 319-340.
https://doi.org/10.2307/249008
Deniz, A., & Nikhilesh, D. (2022). Complex impacts of marketization and digitalization. Markets, Globalization & Development Review, 7(3), https://doi.org/10.23860/MGDR-2022-07-03-01
Devi, P. A., & Uliya, R. (2023). The effect of application of audit digitalization on auditor performance with professional ethics as a moderation variable. Journal of Management, Accounting, General Finance And International Economic Issues, 2(2), 598 – 606. 10.55047/marginal.v2i2.655
Douwe, B. (2021). Artificial Intelligence Adoption in Assurance of a Big Four Firm. A Thesis submitted to Amsterdam School of Business, University of Amsterdam.
Ernst & Young (2023). Digitalization and Auditing. Retrieved from https://www.ey.com/en_nl/consulting/how-digital-transformation-opened-new-channels-for-growth
Enholm, I.M., Papagiannidis, E., Mikalef, P. (2022). Artificial intelligence and business value: a literature review. Information System Frontier, 24, 1709–1734 https://doi.org/10.1007/s10796-021-10186-w
Faccia, A., Naqbi, M.Y., & Lootah, S.A. (2019). Integrated Cloud Financial Accounting Cycle: How Artificial Intelligence, Blockchain, and XBRL will Change the Accounting, Fiscal and Auditing Practices. Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing.
Faozi, A. (2024). The role of IT governance in the integration of AI in accounting and auditing operations. Economies, 12, 199. https://doi.org/10.3390/ economies12080199
Fotoh, L. E., & Lorentzon, J. I. (2023). Audit digitalization and its consequences on the audit expectation gap: A critical perspective. Accounting Horizons, 37(1), 43–69. https://doi.org/10.2308/acch-51065
Gartner (2020). IT Glossary. Gartner. http://www.gartner.com/itglossary/digitalization.
Han, S., Rezaee, Z., Xue, L., & Zhang, J. H. (2023). The association between information technology investments and audit risk. Journal of Information Systems, 30(1), 93–116. https://doi.org/10.2308/isys-51317
Hanfy, F., Alakkas, A.A. & Alhumoudi, H. (2024). Analyzing the role of digitalization and its impact on auditing. Multimedia Tools Applications. https://doi.org/10.1007/s11042-024-19729-0
Hoti, E. (2015). The technological, organizational and environmental framework of is innovation adaption in small and medium enterprises. Evidence from research over the last 10 years. The International Journal of Business and Management, 3, 1-14. https://doi.org/10.20472/BM.2015.3.4.00
Hyperledger (2018). An introduction to Hyperledger. Retrieved from Hyperledger: https://www.hyperledger.org/wpcontent/uploads/2018/07/HL_Whitepaper_IntroductiontoHyperledger.pdf
Issa, H. (2016). Research ideas for artificial intelligence in auditing: the formalization of audit and workforce supplementation. Journal of Emerging Technologies in Accounting, 13, 1-20.
https://doi.org/10.2308/jeta-10511
KPMG. (2017). Digital Transformation; How advanced technologies are impacting financial reporting and auditing. Available online at: https://kpmg.com/xx/en/our-insights/ai-and-technology/ai-in-financial-reporting-and-audit.html
Lee, C. S., & Tajudeen, F. P. (2020). Usage and impact of artificial intelligence on accounting: 213 evidence from Malaysian organizations. Asian Journal of Business and Accounting, 13, 213-240. https://doi.org/10.22452/ajba.vol13no1.8
Li, C., Haohao, S., & Ming, F. (2020). Research on the impact of artificial intelligence technology on accounting. Journal of Physics Conference Series. https://doi.org/10.1088/1742-6596/1486/3/032042
Loebbecke, C., & Picot, A. (2015). Reflections on societal and business model transformation arising from digitization and big data analytics: A research agenda. The Journal of Strategic Information Systems, 24(3), 149-157, https://doi.org/10.1016/j.jsis.2015.08.002.
Lowe, D., Bierstaker, J. L., Janvrin, D. J., & Jenkins, J. G. (2018). Information technology in an audit context: Have the big 4 lost their advantage? Journal of Information Systems, 32(1), 87-107. https://doi.org/10.2308/isys-51794
McGhee, M., & Grant, S. (2019). Audit and Technology. Retrieved from ACCA:https://www.accaglobal.com/content/dam/ACCA_Global/professionalinsights/auditand-tech/pi-audit-and-technology.pdf
Malak, M. F., Shehata, S. E., & Nasan, D. (2023). The Effect of digital transformation on audit quality. Alexandria Journal of Accounting Research, 7(1), 417-457. https://doi.org/10.21608/aljalexu.2023.295834
Manita, R., & Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, Elsevier, 150(C).
https://doi.org/10.1016/j.techfore.2019.119751
Meuldijk, M. (2017). Impact of Digitalization on the Audit Profession. Press Academia
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, Elsevier, 51(6). https://doi.org/10.1016/j.bar.2019.04.002
Novita, S., Novandra, R. P., & Rahmat, N. (2023). Digital Transformation Capability Maturity Framework for Digital Audit Readiness in Public Sector (Case Study). Proceedings of the 4th African International Conference on Industrial Engineering and Operations Management Lusaka, Zambia, April 4-6. Available online at: https://www.researchgate.net/publication/372872920
O'Leary, S., & Daniel, E. (2022). Digitization, Digitalization and Digital Transformation in Accounting, Electronic Commerce and Supply Chains (December 19, 2022). USC Marshall School of Business Research Paper Sponsored by iORB, Available at SSRN: https://ssrn.com/abstract=4307305 or http://dx.doi.org/10.2139/ssrn.4307305
Otuya, S. (2019). Auditors' independence and quality of financial reporting in listed Nigerian manufacturing companies. International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), 8(1), 111-128
Otuya, S. (2024). Effect of audit market concentration on pricing and audit quality. evidence from an emerging economy. CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), 5(5), 71-80, https://doi.org/10.37945/cbr.2024.05.07
Ozbaltan, N. (2024). Applying machine learning to audit data: Enhancing fraud detection, risk assessment and audit efficiency. EDPACS, 69(9), 70-86. https://doi.org 10.1080/07366981.2024.2376793
Pateli, A., Naoum, M., & Aggeliki, S. (2020). Organizational adoption of social media in the hospitality industry: an integrated approach based on DIT and TOE frameworks. Sustainability, 12, 71-132; https://doi.org 10.3390/su12177132
PriceWaterhouseCoopers (PwC) (2017) PwC. (2017). Robotic process automation: A primer for internal audit professionals. Retrieved from PwC: https://www.pwc.com/us/en/services/riskassurance/library/robotic-processautomation-internal-audit.htm
Qatawneh, A.M. (2024). The role of artificial intelligence in auditing and fraud detection in accounting information systems: moderating role of natural language processing, International Journal of Organizational Analysis, https://doi.org/10.1108/IJOA-03-2024-4389
Rahman, M. J, & Ziru, A. (2023). Clients’ audit software, audit firms’ digital expertise, and audit quality: evidence from China. International Journal of Accounting & Information Management. https://www.emerald.com/insight/content/doi/10.1108/IJAIM-08-2022-0170/full/html?skipTracking=true
SAS. (2018). Five AI technologies that you need to know. Retrieved from SAS: https://www.sas.com/en_us/insights/articles/analytics/five-ai-technologies.html
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2021). Cloud Accounting Adoption in Small and Medium Enterprises: An Integrated Conceptual Framework: In 2021 The 2nd International Conference on Industrial Engineering and Industrial Management (pp. 32-38)
Schmitz, J., & Leoni, G. (2019) Accounting and auditing at the time of blockchain technology: a
research agenda. Australian Accounting Review, 29, 331-342.
https://doi.org/10.1111/auar.12286
Schulman, J. & Wilson, S. (2019). How blockchain technology will affect the audit. Retrieved from RSM: https://rsmus.com/what-wedo/services/assurance/howblockchain-technology-will-affect-the-aud
Sledgianowski, D., Mohamed, G., & Christine, T. (2017). Toward integration of big data, technology and information systems competencies into the accounting curriculum, Journal of Accounting Education, 38, 81-93, https://doi.org/10.1016/j.jaccedu.2016.12.008.
Thomson Reuters Institute (2024). Generative AI in Professional Services Report. Retrieved online from https://www.thomsonreuters.com/en/reports/2024-generative-ai-in-professional-services.html
Tornatzky, L. & Fleischer, M. (1990). The Process of Technology Innovation. Lexington Books, Lexington.
Varzaru, A.A. (2022). Assessing the impact of AI Solutions’ ethical issues on performance in managerial accounting. Electronics, 11, 2-21. https://doi.org/10.3390/ electronics11142221
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