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1-3 of 3
Keywords: Audit 4.0
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Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (2): 35–51.
Published: 01 October 2024
...: Accepted by Jun Dai, under the Senior Editorship of Miklos A. Vasarhelyi. 20 01 2023 05 07 2024 14 07 2024 2024 Internet of Things Audit 4.0 assurance framework Design Science Research Over the past decade, the Internet of Things (IoT) has been developing without...
Journal Articles
Journal of Emerging Technologies in Accounting (2019) 16 (2): 23–41.
Published: 01 September 2019
... toward a new generation: “Audit 4.0.” Blockchains and smart contracts should be utilized to overcome new challenges in the transformation toward Audit 4.0. This paper explores the potential of blockchain and smart contracts to reengineer current audit procedures, thereby enabling Audit 4.0. First...
Journal Articles
Journal of Emerging Technologies in Accounting (2016) 13 (1): 1–15.
Published: 01 December 2016
... such as suppliers and customers. Data analytics techniques are developed using these data to monitor product quality, identify machine faults, save costs, and facilitate decision making. March 2016 March 2016 American Accounting Association 2016 audit 4.0 audit evolution future audit...