Audit quality and digitalization: some insights from the Italian context

PurposeThe differences between Big audit firms (BigN) and non BigN (nBigN) have been discussed at the international level from various points of view, focusing in particular on issues regarding the different quality of the services offered. This study aims to analyze the impact of digitalization on...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Meditari accountancy research 2023-01, Vol.31 (4), p.841-860
Hauptverfasser:	Lugli, Ennio, Bertacchini, Federico
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Audit quality Auditing Auditors Big Data Big Four accounting firms Capital assets Corporate governance Digital technology Financial reporting Financial statements Litigation Quality of service Stakeholders
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!