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Keywords: Inventory observation
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Journal Articles
Better sooner than later? Effects of adopting drone-enabled inventory observation on auditor liabilities
Open Access
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (3): 557–578.
Published: 09 February 2026
...Sarah Kim; Tom Downen; Helen Kang Purpose The COVID-19 pandemic has driven the adoption of advanced technologies in auditing, including the use of drones for inventory observation. However, practitioners have expressed concerns about the additional litigation risks associated...
Includes: Supplementary data
