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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. 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 accountants and auditors giving it much thought...
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
... A. Vasarhelyi. American Accounting Association 2016 audit 4.0 audit evolution future audit The adoption of technology in the audit profession has substantially lagged behind the development and utilization by management ( Curtis and Payne 2008 ; Kim, Mannino, and Nieschwietz 2009...
