Subject Areas : • Other research topics related to emerging technologies in accounting, auditing and finance
Fereydoon Rahnama Roodposhti 1 , Anahita Zandi 2
1 - Department of Financial Management, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 - PhD in Accounting, Lecturer of Accounting Department, Faculty of Management, North Tehran Branch, Islamic Azad University, Tehran, Iran
Keywords:
Abstract :
References:
Aguirre, S., & Rodriguez, A. (2017). Automation of a business process using robotic process automation (RPA): A case study. In Applied Computer Sciences in Engineering: 4th Workshop on Engineering Applications, WEA 2017, Cartagena, Colombia, September 27-29, 2017, Proceedings 4 (pp. 65-71). Springer International Publishing.
Alhababsah, S., & Yekini, S. (2021). Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity. Journal of International Accounting, Auditing and Taxation, 42, 100377.
Al-Htaybat, K., & von Alberti-Alhtaybat, L. (2017). Big Data and corporate reporting: impacts and paradoxes. Accounting, auditing & accountability journal, 30(4), 850-873.
Appelbaum, D., & Nehmer, R. A. (2017). Using drones in internal and external audits: An exploratory framework. Journal of Emerging Technologies in Accounting, 14(1), 99-113.
Beasley, M. S., & Petroni, K. R. (2001). Board independence and audit‐firm type. Auditing: A journal of practice & theory, 20(1), 97-114.
Beasley, M. S., & Salterio, S. E. (2001). The relationship between board characteristics and voluntary improvements in audit committee composition and experience. Contemporary Accounting Research, 18(4), 539-570.
BenYoussef, N., & Drira, M. (2020). Auditor monitoring and restatement dark period. International Journal of Accounting & Information Management, 28(1), 73-95.
Björkdahl, J. (2020). Strategies for digitalization in manufacturing firms. California Management Review, 62(4), 17-36.
Boylan, D. H., Philipp, J. L., & Latini, M. A. (2018). PROGRESSING TECHNOLOGY AND THE OBSOLESCENCE OF ACCOUNTANTS. International Journal of Business, Accounting and Finance, 12(1), 103-117.
Cao, M., Chychyla, R., & Stewart, T. (2015). Big data analytics in financial statement audits. Accounting Horizons, 29(2), 423-429.
Caputo, A., Pizzi, S., Pellegrini, M. M., & Dabić, M. (2021). Digitalization and business models: Where are we going? A science map of the field. Journal of business research, 123, 489-501.
Cassell, C. A., Giroux, G. A., Myers, L. A., & Omer, T. C. (2012). The effect of corporate governance on auditor-client realignments. Auditing: A Journal of Practice & Theory, 31(2), 167-188.
Clifford, C. (2019). Bill gates: AI is like nuclear energy–both promising and dangerous. CNBC, available at: www. cnbc. com/2019/03/26/bill-gates-artificial-intelligence-bothpromising-and-dangerous. html (accessed 8 October 2022).
Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of information systems, 31(3), 5-21.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of accounting and economics, 58(2-3), 275-326.
Eulerich, M., Masli, A., Pickerd, J., & Wood, D. A. (2023). The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques. Contemporary Accounting Research, 40(2), 981-1012.
Fähndrich, J. (2023). A literature review on the impact of digitalisation on management control. Journal of Management Control, 34(1), 9-65.
Fotoh, L. E., & Lorentzon, J. I. (2021). The impact of digitalization on future audits. Journal of Emerging Technologies in Accounting, 18(2), 77-97.
Gao, R., Huang, S., & Wang, R. (2020). Data analytics and audit quality. Singapore Management University School of Accountancy Research Paper, (2022-151).
Gershman, S. J., Horvitz, E. J., & Tenenbaum, J. B. (2015). Computational rationality: A converging paradigm for intelligence in brains, minds, and machines. Science, 349(6245), 273-278.
Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T. (2018). Big data techniques in auditing research and practice: Current trends and future opportunities. Journal of Accounting Literature, 40(1), 102-115.
Haenlein, M., & Kaplan, A. (2019). A brief history of artificial intelligence: On the past, present, and future of artificial intelligence. California management review, 61(4), 5-14.
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598.
Huang, F., & Vasarhelyi, M. A. (2019). Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems, 35, 100433.
Ibrahim, A. E. A., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting and Social Change, 173, 121171.
Jordan, M. I., & Mitchell, T. M. (2015). Machine learning: Trends, perspectives, and prospects. Science, 349(6245), 255-260.
Kend, M., & Nguyen, L. A. (2020). Big data analytics and other emerging technologies: the impact on the Australian audit and assurance profession. Australian Accounting Review, 30(4), 269-282.
Li, Y., Dai, J., & Cui, L. (2020). The impact of digital technologies on economic and environmental performance in the context of industry 4.0: A moderated mediation model. International Journal of Production Economics, 229, 107777.
Littley, J. (2012). Leveraging data analytics and continuous auditing processes for improved audit planning, effectiveness, and efficiency. KPMG White Paper.
Lois, P., Drogalas, G., Karagiorgos, A., & Tsikalakis, K. (2020). Internal audits in the digital era: opportunities risks and challenges. EuroMed Journal of Business, 15(2), 205-217.
Maghakyan, A., Jarva, H., Niemi, L., & Sihvonen, J. (2023). The effect of audit partner digitalization expertise on audit fees. Available at SSRN 3575360.
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, 150, 119751.
Moffitt, K. C., Rozario, A. M., & Vasarhelyi, M. A. (2018). Robotic process automation for auditing. Journal of emerging technologies in accounting, 15(1), 1-10.
Parviainen, P., Tihinen, M., Kääriäinen, J., & Teppola, S. (2017). Tackling the digitalization challenge: how to benefit from digitalization in practice. International journal of information systems and project management, 5(1), 63-77.
Pizzi, S., Venturelli, A., Variale, M., & Macario, G. P. (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technology in Society, 67, 101738.
Porter, M. E., & Heppelmann, J. E. (2014). How smart, connected products are transforming competition. Harvard business review, 92(11), 64-88.
Rahman, M. J., Zhu, H., & Hossain, M. M. (2023). Auditor choice and audit fees through the lens of agency theory: evidence from Chinese family firms. Journal of Family Business Management.74.Rahmatullin, N.V. and Guzelbaeva, G.T. (2019), “Digital audit as a factor of business efficiency”, International
Shahzad, F., Rehman, I. U., Hanif, W., Asim, G. A., & Baig, M. H. (2019). The influence of financial reporting quality and audit quality on investment efficiency: Evidence from Pakistan. International Journal of Accounting & Information Management, 27(4), 600-614.
Singh, R. K., Mishra, R., Gupta, S., & Mukherjee, A. A. (2022). Blockchain applications for secured and resilient supply chains: A systematic literature review and future research agenda. Computers & Industrial Engineering, 108854.
Strüker, J., Albrecht, S., & Reichert, S. (2019). Blockchain in the energy sector. Business Transformation through Blockchain: Volume II, 23-51.
Watts, R., & Zimmerman, J. (1981). The markets for independence and independent auditors.
White, G. R. (2017). Future applications of blockchain in business and management: A Delphi study. Strategic change, 26(5), 439-451.
Yang, H., Liang, Y., Yuan, J., Yao, Q., Yu, A., & Zhang, J. (2020). Distributed blockchain-based trusted multidomain collaboration for mobile edge computing in 5G and beyond. IEEE Transactions on Industrial Informatics, 16(11), 7094-7104.
Yudowati, S. and Alamsyah, A. (2018), “Big data framework for auditing process”, International Journal of Engineering and Technology, Vol. 7 No. 4.38, pp. 908-911.
Yoon, K., Hoogduin, L., & Zhang, L. (2015). Big data as complementary audit evidence. Accounting Horizons, 29(2), 431-438.
Aguirre, S., & Rodriguez, A. (2017). Automation of a business process using robotic process automation (RPA): A case study. In Applied Computer Sciences in Engineering: 4th Workshop on Engineering Applications, WEA 2017, Cartagena, Colombia, September 27-29, 2017, Proceedings 4 (pp. 65-71). Springer International Publishing.
Alhababsah, S., & Yekini, S. (2021). Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity. Journal of International Accounting, Auditing and Taxation, 42, 100377.
Al-Htaybat, K., & von Alberti-Alhtaybat, L. (2017). Big Data and corporate reporting: impacts and paradoxes. Accounting, auditing & accountability journal, 30(4), 850-873.
Appelbaum, D., & Nehmer, R. A. (2017). Using drones in internal and external audits: An exploratory framework. Journal of Emerging Technologies in Accounting, 14(1), 99-113.
Beasley, M. S., & Petroni, K. R. (2001). Board independence and audit‐firm type. Auditing: A journal of practice & theory, 20(1), 97-114.
Beasley, M. S., & Salterio, S. E. (2001). The relationship between board characteristics and voluntary improvements in audit committee composition and experience. Contemporary Accounting Research, 18(4), 539-570.
BenYoussef, N., & Drira, M. (2020). Auditor monitoring and restatement dark period. International Journal of Accounting & Information Management, 28(1), 73-95.
Björkdahl, J. (2020). Strategies for digitalization in manufacturing firms. California Management Review, 62(4), 17-36.
Boylan, D. H., Philipp, J. L., & Latini, M. A. (2018). PROGRESSING TECHNOLOGY AND THE OBSOLESCENCE OF ACCOUNTANTS. International Journal of Business, Accounting and Finance, 12(1), 103-117.
Cao, M., Chychyla, R., & Stewart, T. (2015). Big data analytics in financial statement audits. Accounting Horizons, 29(2), 423-429.
Caputo, A., Pizzi, S., Pellegrini, M. M., & Dabić, M. (2021). Digitalization and business models: Where are we going? A science map of the field. Journal of business research, 123, 489-501.
Cassell, C. A., Giroux, G. A., Myers, L. A., & Omer, T. C. (2012). The effect of corporate governance on auditor-client realignments. Auditing: A Journal of Practice & Theory, 31(2), 167-188.
Clifford, C. (2019). Bill gates: AI is like nuclear energy–both promising and dangerous. CNBC, available at: www. cnbc. com/2019/03/26/bill-gates-artificial-intelligence-bothpromising-and-dangerous. html (accessed 8 October 2022).
Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of information systems, 31(3), 5-21.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of accounting and economics, 58(2-3), 275-326.
Eulerich, M., Masli, A., Pickerd, J., & Wood, D. A. (2023). The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques. Contemporary Accounting Research, 40(2), 981-1012.
Fähndrich, J. (2023). A literature review on the impact of digitalisation on management control. Journal of Management Control, 34(1), 9-65.
Fotoh, L. E., & Lorentzon, J. I. (2021). The impact of digitalization on future audits. Journal of Emerging Technologies in Accounting, 18(2), 77-97.
Gao, R., Huang, S., & Wang, R. (2020). Data analytics and audit quality. Singapore Management University School of Accountancy Research Paper, (2022-151).
Gershman, S. J., Horvitz, E. J., & Tenenbaum, J. B. (2015). Computational rationality: A converging paradigm for intelligence in brains, minds, and machines. Science, 349(6245), 273-278.
Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T. (2018). Big data techniques in auditing research and practice: Current trends and future opportunities. Journal of Accounting Literature, 40(1), 102-115.
Haenlein, M., & Kaplan, A. (2019). A brief history of artificial intelligence: On the past, present, and future of artificial intelligence. California management review, 61(4), 5-14.
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598.
Huang, F., & Vasarhelyi, M. A. (2019). Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems, 35, 100433.
Ibrahim, A. E. A., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting and Social Change, 173, 121171.
Jordan, M. I., & Mitchell, T. M. (2015). Machine learning: Trends, perspectives, and prospects. Science, 349(6245), 255-260.
Kend, M., & Nguyen, L. A. (2020). Big data analytics and other emerging technologies: the impact on the Australian audit and assurance profession. Australian Accounting Review, 30(4), 269-282.
Li, Y., Dai, J., & Cui, L. (2020). The impact of digital technologies on economic and environmental performance in the context of industry 4.0: A moderated mediation model. International Journal of Production Economics, 229, 107777.
Littley, J. (2012). Leveraging data analytics and continuous auditing processes for improved audit planning, effectiveness, and efficiency. KPMG White Paper.
Lois, P., Drogalas, G., Karagiorgos, A., & Tsikalakis, K. (2020). Internal audits in the digital era: opportunities risks and challenges. EuroMed Journal of Business, 15(2), 205-217.
Maghakyan, A., Jarva, H., Niemi, L., & Sihvonen, J. (2023). The effect of audit partner digitalization expertise on audit fees. Available at SSRN 3575360.
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, 150, 119751.
Moffitt, K. C., Rozario, A. M., & Vasarhelyi, M. A. (2018). Robotic process automation for auditing. Journal of emerging technologies in accounting, 15(1), 1-10.
Parviainen, P., Tihinen, M., Kääriäinen, J., & Teppola, S. (2017). Tackling the digitalization challenge: how to benefit from digitalization in practice. International journal of information systems and project management, 5(1), 63-77.
Pizzi, S., Venturelli, A., Variale, M., & Macario, G. P. (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technology in Society, 67, 101738.
Porter, M. E., & Heppelmann, J. E. (2014). How smart, connected products are transforming competition. Harvard business review, 92(11), 64-88.
Rahman, M. J., Zhu, H., & Hossain, M. M. (2023). Auditor choice and audit fees through the lens of agency theory: evidence from Chinese family firms. Journal of Family Business Management.74.Rahmatullin, N.V. and Guzelbaeva, G.T. (2019), “Digital audit as a factor of business efficiency”, International
Shahzad, F., Rehman, I. U., Hanif, W., Asim, G. A., & Baig, M. H. (2019). The influence of financial reporting quality and audit quality on investment efficiency: Evidence from Pakistan. International Journal of Accounting & Information Management, 27(4), 600-614.
Singh, R. K., Mishra, R., Gupta, S., & Mukherjee, A. A. (2022). Blockchain applications for secured and resilient supply chains: A systematic literature review and future research agenda. Computers & Industrial Engineering, 108854.
Strüker, J., Albrecht, S., & Reichert, S. (2019). Blockchain in the energy sector. Business Transformation through Blockchain: Volume II, 23-51.
Watts, R., & Zimmerman, J. (1981). The markets for independence and independent auditors.
White, G. R. (2017). Future applications of blockchain in business and management: A Delphi study. Strategic change, 26(5), 439-451.
Yang, H., Liang, Y., Yuan, J., Yao, Q., Yu, A., & Zhang, J. (2020). Distributed blockchain-based trusted multidomain collaboration for mobile edge computing in 5G and beyond. IEEE Transactions on Industrial Informatics, 16(11), 7094-7104.
Yudowati, S. and Alamsyah, A. (2018), “Big data framework for auditing process”, International Journal of Engineering and Technology, Vol. 7 No. 4.38, pp. 908-911.
Yoon, K., Hoogduin, L., & Zhang, L. (2015). Big data as complementary audit evidence. Accounting Horizons, 29(2), 431-438.
