Keywords: Audit innovation
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Journal Articles
Meditari Accountancy Research (2021) 29 (5): 1088–1112.
Published: 15 February 2021
... the audit community. The Big Four lead the BDA-driven audit innovation process and BDA is used to complement traditional audit procedures. Outside the audit community, the digital maturity of audit clients, the lack of audit standards and the audit oversight authority’s negative view prevent the full...

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