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Keywords: Big 4 firms
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Journal Articles
Journal of Accounting & Organizational Change 1–29.
Published: 07 November 2025
.../value This study contributes originality by examining barriers to remote auditing in an underexplored emerging market, comparing Big 4 and non-Big 4 firms. It also pioneers a qualitative investigation into challenges of adopting AI in remote IT auditing, addressing a critical gap identified...
