Results of the SLR
| Initial nodes | Categories mentioned | Author(s) contribution |
|---|---|---|
| I. Auditor | ||
| Competency Development | Readiness, Continuous Learning, Skill Enhancement | Saengsith and Suntraruk (2022) |
| Professional Identity | Professional Standards, Skepticism, Role Perception | Goto (2023), Al-Khasawneh and Al-Khasawneh (2023) |
| Job Satisfaction | Work Environment, Self-Awareness, Relationship Management | ,Li, Goel, and Williams (2023) Handoko, Lindawati, Sarjono, and Mustapha (2023) |
| II. Auditing Practices | ||
| Triple-Entry Accounting (TEA) | Accounting; Blockchain, Smart Contracts, Transparency | Sgantzos, Hemairy, Tzavaras, and Stelios (2023) Al Shanti and Elessa (2023), Matskiv, Smirnova, Malikova, Puhachenko, and Dubinina (2023) |
| Robotic Process Automation (RPA) | Automation, Economy, Efficiency, Effectiveness, Ethical Standards | Eulerich et al. (2022), Rahman and Ziru (2023) |
| Remote Audit | Technology Integration, Remote Communication, Feedback | Albitar et al. (2021), Farcane et al. (2023), Aquino et al. (2022) |
| III. Digital Audits | ||
| Quality Reports | Big 4, Reporting Standards, Internal Control, Cloud security | Köktener and Tunçalp (2021), Al-Khasawneh and Al-Khasawneh (2023) |
| Performance Optimization | Indicators; Fraud Detection, Competency Framework, Machine Learning | Kartikasary, Laurens, and Sitinjak (2021), Badewi (2022) |
| Human-AI Interaction | Collaboration, Ethical AI Use; Human Expertise, Consistence | Tiron-Tudor and Deliu (2022), Jeacle and Carter (2022), Moura de Carvalho, Inácio, and Marques (2022) |
| Initial nodes | Categories mentioned | Author(s) contribution |
|---|---|---|
| I. Auditor | ||
| Competency Development | Readiness, Continuous Learning, Skill Enhancement | |
| Professional Identity | Professional Standards, Skepticism, Role Perception | |
| Job Satisfaction | Work Environment, Self-Awareness, Relationship Management | , |
| II. Auditing Practices | ||
| Triple-Entry Accounting (TEA) | Accounting; Blockchain, Smart Contracts, Transparency | |
| Robotic Process Automation (RPA) | Automation, Economy, Efficiency, Effectiveness, Ethical Standards | |
| Remote Audit | Technology Integration, Remote Communication, Feedback | |
| III. Digital Audits | ||
| Quality Reports | Big 4, Reporting Standards, Internal Control, Cloud security | |
| Performance Optimization | Indicators; Fraud Detection, Competency Framework, Machine Learning | |
| Human-AI Interaction | Collaboration, Ethical AI Use; Human Expertise, Consistence | |
Source(s): Authors' own work
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