showing 2 related works from this author
Internet Related Technologies in the auditing profession: A WOS bibliometric review of the past three decades and conceptual structure mapping
2022
Research on Internet-Related Technologies in the auditing profession has grown substantially over the past three decades; however, it is very fragmented. This study seeks to synthesize and provide a comprehensive overview of the literature. Using bibliometric techniques and content analysis, this study provides an exhaustive overview of the research on Internet-Related Technologies in the auditing profession. The study utilized bibliography from the Web of Science database spanning for three decades from 1990 to 2019. A total of 236 academic documents, written by 478 authors from 102 sources was retrieved and used for the analysis. HistCite and Biblioshiny in R were used to run the citation…
Implications to the Audit Process of Auditing that uses Data Analytics Tools and New Business Models
2023
Paper II is excluded from the dissertation until it is published. New advances in information technology have created a wave of technological innovations which affect the audit firms. Audit firms are now investing large sums of money to acquire and adopt data analytics tools. Using three studies in this dissertation, I investigated questions relating to the impact of digital tools in the audit process. These studies are briefly summarized below. The first study investigates whether the audit evidence from a process mining tool provides information that adds to the appropriateness (relevance) of the audit evidence collected by traditional analytical procedures. The results shows that auditor…