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Keywords: Smart audit systems
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Journal Articles
The transformation to data analytics in Big-Four financial audit: what, why and how?
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2022) 34 (4): 569–584.
Published: 03 May 2022
... the transformation process. Design/methodology/approach The authors conducted 23 interviews with 20 participants across four hierarchical levels from three of the Big-Four accounting firms in New Zealand. Findings The firms have entered the era of “smart audit systems”, in which auditors provide deep...
