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Keywords: digital technologiesClose
Journal: Accounting Horizons
Accounting Horizons (2023) 37 (1): 43–69.
Published: 01 March 2023
... suggest that audit digitalization will result in the audit profession transitioning from the defensive approach of educating users on auditors’ duties to a constructive approach of using digital tools to perform some of the duties that users expect of auditors. Specifically, digital technologies have...