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Keywords: Audit data analytics
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Journal Articles
Qualitative Research in Accounting & Management (2022) 19 (5): 540–563.
Published: 13 April 2022
.... Although the International Auditing and Assurance Standards Board deliberates, both clients and auditors need to lobby for specific audit data analytics regulations. Originality/value The present study provides perspectives about new audit practices that emerge due to high-level technological...
