Digitalization and Control Practices in Audit Firms
Published: Jan. 1, 2025
The
purpose
of
this
paper
is
to
examine
how
digitalization
reshaping
control
over
auditors'
work.
We
obtained
primary
data
from
a
field
study
involving
semi-structured
interviews
with
auditors
in
U.K.
including
the
"Big
Four"
audit
firms.
In
analyzing
our
data,
we
employed
an
interpretivist
methodology
based
on
reviewing
literature
and
Zygmunt
Bauman's
treatise
liquid
modernity.
found
that
liquified
work
two
broad
conceptual
areas:
1)
time
space,
2)
selves.
Drawing
three
examples
digitalization-enabled
practices:
inventory
count,
rooms
gamified
analytics,
findings
show
which
intensifies
uncertainties
ambiguities
private
professional
lives.
challenges
optimistic
prior
contributes
skeptical
analysis
implications
for
Language: Английский
The auditors and the media as central actors in accounting fraud and scandal
Critical Perspectives on Accounting,
Journal Year:
2025,
Volume and Issue:
unknown, P. 102787 - 102787
Published: Jan. 1, 2025
Language: Английский
Auditing, the State and Democracy in a “New” Machine Age of Digitalization: The UK Supreme Audit Institution
Public Administration,
Journal Year:
2025,
Volume and Issue:
unknown
Published: April 21, 2025
ABSTRACT
Many
promises
have
been
made
about
digitalization
in
the
public
sector,
from
its
potential
to
revolutionize
government
emancipating
properties
as
a
new
conduit
for
democracy.
In
this
paper,
case
of
leading
Supreme
Audit
Institution
(SAI),
UK
National
Office,
is
examined.
SAIs
are
essential
ways
which
managed
and
held
account.
The
paper
examines
paradox
that
despite
digitalization,
audit
has
progressed
but
not
revolutionary
evangelists
would
expect.
breaks
down
reasons
by
examining
regulatory
space
sit:
Looking
at
their
mandate,
capacity,
reporting,
it
shows
all
these,
there
why
harder
digitalize
than
looks
outside.
This
lessons
broader
sector
beyond
regarding
change
technology.
Language: Английский
AI-Driven Financial Transparency and Corporate Governance: Enhancing Accounting Practices with Evidence from Jordan
Sustainability,
Journal Year:
2025,
Volume and Issue:
17(9), P. 3818 - 3818
Published: April 23, 2025
Integrating
artificial
intelligence
(AI)
into
financial
transparency
and
corporate
governance
has
reshaped
how
organizations
ensure
accountability,
regulatory
compliance,
risk
management.
This
study
examines
the
impact
of
AI-driven
on
reform,
focusing
Jordan.
Utilizing
a
stratified
random
sampling
approach,
data
were
collected
from
564
professionals
across
key
economic
sectors.
Statistical
analyses,
including
structural
equation
modeling
(SEM)
multiple
regression
analysis,
reveal
that
AI
adoption
significantly
enhances
effectiveness
(R2
=
0.582),
improves
management
0.502),
increases
stakeholder
engagement
0.681).
also
facilitates
compliance
by
automating
monitoring
processes
reducing
human
errors
in
disclosures.
However,
challenges
such
as
bias
algorithms,
privacy
concerns,
need
for
adaptation
persist.
These
findings
contribute
to
body
knowledge
provide
insights
policymakers
leaders.
Language: Английский
Reflecting on the Impact of Generative AI for Sustainability Accounting Scholarship
Social and Environmental Accountability Journal,
Journal Year:
2024,
Volume and Issue:
44(3), P. 181 - 192
Published: Sept. 1, 2024
Our
yearly
editorial
is
dedicated
to
reflections
concerning
two
recent
digitalisation-based
developments,
both
of
which
are
currently
radically
transforming
the
publishing
arena.
We
begin
by
considering
rapid
emergence
generative
Artificial
Intelligence
(AI)
models
known
as
Large
Language
Models
(LLMs),
have
already
had
tremendous
effects
on
academic
knowledge
production.
In
this
context,
we
clarify
our
stance
use
AI
in
articles
submitted
Social
&
Environmental
Accountability
Journal
(SEAJ)
and
reviews
conducted
for
journal.
then
continue
taking
a
closer
look
at
proliferation
systematic
literature
reviews,
their
multiple
versions,
e.g.
bibliometric-based
journal
increasing
numbers.
revisit
policy
outline
kind
submissions
welcomed
SEAJ.
Language: Английский