... rendering services in terms of investment in plant and machinery and the annual turnover. The study is motivated by the rapid usage of digitalisation that has become the driving force guiding organisational development. Design/methodology/approach This study builds on technological–organisational...

... from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures. Design/methodology/approach The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised...

...Nathanaël Betti; Gerrit Sarens This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment. This paper is based on 29 semi-structured interviews with members of management committees and internal...