Chapter 20: The Impact of Digital Transformation on Auditing Firms’ Performance: Proposal of a Conceptual Research Model

The relationship between technology-driven digital change and performance is often ambivalent and complex. The adoption of digital transformation affects various organizational aspects, leading to the restructuring of how an organization operates. It can also lead to performance optimization. However, the impact of this transformation largely depends on how it is used within the working environment. This impact varies according to the activity, the context, the sector of activity, and the strategies implemented. This research aims to investigate the relationship between the adoption of digital transformation and the performance of audit firms and to synthesize the dispersed knowledge on this subject by leveraging an existing literature review to develop a theoretical conceptual model.