The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature

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 Assurance Standards Board (IAASB) related to the use of technology in auditing. We identified 36 articles on digital...

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Veröffentlicht in:	Journal of international financial management & accounting 2022-06, Vol.33 (2), p.337-374
Hauptverfasser:	Barr‐Pulliam, Dereck, Brown‐Liburd, Helen L., Munoko, Ivy
Format:	Artikel
Sprache:	eng
Schlagworte:	audit innovation Auditing auditor JDM Audits Digital transformation Environmental aspects Environmental factors Initiatives Innovations literature review Literature reviews Polls & surveys Publishing Research methodology Research methods Technology Technology adoption Transformation
Online-Zugang:	Volltext
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