Table 2 Overview of the literature on BT... | Emerald Publishing

Table 2

Overview of the literature on BT in accounting and auditing

Theme	Methodology and research context	Author(s) and study
Impact of BT on accounting and assurance services	Conceptual paper (Literature review)	Han et al. (2023), Bonyuet (2020) Lombardi et al. (2022), Schmitz and Leoni (2019), Smith and Castonguay (2020), Supriadi et al. (2020), Elommal and Manita (2021), Al Shanti and Elessa (2023)
Challenges associated with BT	Conceptual paper	Bonson and Bednárová (2019), Lombardi et al. (2022)
Impact of BT on the Role of the Auditor	Qualitative studies	Mahtani (2022), Parmoodeh et al. (2023)
The adoption of BT	Qualitative studies	Perera and Abeygunasekera (2022), Peprah et al. (2022)
How to audit BT	Conceptual paper Survey	Hsieh and Brennan (2022), Tušek et al. (2021)
Types of BT and their Implication on audit quality	Conceptual paper	Faccia et al. (2022), Liu et al. (2019)
The Impact of BT on the audit process	survey	Kabir et al. (2022), Shi et al. (2022)

Theme	Methodology and research context	Author(s) and study
Impact of BT on accounting and assurance services	Conceptual paper (Literature review)	Han et al. (2023), Bonyuet (2020)Lombardi et al. (2022), Schmitz and Leoni (2019), Smith and Castonguay (2020), Supriadi et al. (2020), Elommal and Manita (2021), Al Shanti and Elessa (2023)
Challenges associated with BT	Conceptual paper	Bonson and Bednárová (2019), Lombardi et al. (2022)
Impact of BT on the Role of the Auditor	Qualitative studies	Mahtani (2022), Parmoodeh et al. (2023)
The adoption of BT	Qualitative studies	Perera and Abeygunasekera (2022), Peprah et al. (2022)
How to audit BT	Conceptual paperSurvey	Hsieh and Brennan (2022), Tušek et al. (2021)
Types of BT and their Implication on audit quality	Conceptual paper	Faccia et al. (2022), Liu et al. (2019)
The Impact of BT on the audit process	survey	Kabir et al. (2022), Shi et al. (2022)

Source(s): By author