...Tom Erik Wiklund; Even Fallan ABSTRACT This study explores the adoption of robot process automation (RPA) technology among micro and small audit entities. Whereas studies on RPA adoption have focused on the Big 4, this study contributes by examining (1) micro and small independent audit firms...

...Linda A. Kidwell; Jennifer M. Cainas ABSTRACT This case builds students’ critical thinking skills and knowledge of how Big Data analytics are used in an audit. Using real local government data, students will utilize Tableau to create and analyze visualizations to answer questions regarding...

... vulnerable to how other firms collectively maintain the shared ledger. As blockchain consortia grow and are used to process and record material transactions, members will require assurance that other members maintain the blockchain in a well-controlled manner. Given the complexities of auditing a distributed...

...Miklos A. Vasarhelyi; Kevin C. Moffitt; Trevor Stewart; Dan Sunderland ABSTRACT This commentary discusses how large language models like ChatGPT hold transformative potential in accounting, including education, research, and professional auditing. In the educational sphere, the advent...

...Chanyuan (Abigail) Zhang ABSTRACT Intelligent process automation (IPA) achieves flexible and intelligent automation by combining robotic process automation (RPA), artificial intelligence (AI), and other emerging technologies. This paper focuses on the utility of IPA for the audit profession...

...Martin M. Weisner ABSTRACT This article presents a selection of sociological theories and concepts with potential for application by researchers interested in audit firm teams consisting of, or including, IT specialists and the technologies supporting those teams. A framework structured around...