Table 2 Research streams, modus operandi... | Emerald Publishing

Table 2

Research streams, modus operandi, and future research agenda for BT pre-implementation

Modus operandi (research findings)	Future research agenda
1. Choice of BT type and integration of BT with AIS
The choice of BT in auditing varies based on its type and consensus protocol, with permissioned BT offering enhanced control, security, and selective information sharing. Integrating BT into AIS requires a three-tier architecture, improving data management, application logic, and interface functionality, which automates repetitive tasks and ensures transparency, precision, and data immutability, aligning with International Financial Reporting Standards. While fully automating audits is not feasible due to the transactions’ complexity, a hybrid audit model combining BT-based and traditional procedures is necessary to meet human expertise and reasoning requirements	1. What type of BT can organizations use, and how can BT influence AIS architecture and AIS adoption? 2. How can BT be adopted in the three-tier architecture of the AIS to support auditing requirements? 3. What knowledge and skills are needed to create BT-based AIS and a holistic audit model based on BT-based AIS? 4. Which auditing processes and procedures can BT support, and how should we redefine them? 5. What is the role of each auditing stakeholder in auditing a BT-based audit environment?
2. Factors influencing BT adoption in auditing
The success of BT adoption in auditing depends on several intertwined factors. Key elements include technological complexity, scalability, suitable architecture, and BT cybersecurity, as well as critical decisions on control, data ownership, privacy, and access. Moreover, organizational willingness, influenced by performance expectancy, social influence, and auditors’ perceptions of usefulness and ease of use, along with auditors’ knowledge of BT and a consensus among auditors, regulators, and stakeholders to address concerns such as costs and data privacy, are crucial to fully integrate BT into the auditing ecosystem	1. What technological, business, and auditing knowledge and skills are necessary to successfully adopt BT in auditing, particularly in the planning and designing stages? 2. How can managers improve their willingness to adopt BT in auditing? 3. How can a broad consensus among BT stakeholders be achieved?
3. Steps, tasks, and processes of BT pre-implementation
BT pre-implementation involves internal discussions on its applicability, education on BT, strategy creation, and use case design. It also includes assessing costs and benefits, advising clients, managing risks, and expanding advisory services. Moreover, a BT adoption strategy should encompass forming partnerships, navigating technological changes, designating maintenance responsibilities, sourcing talent, ensuring compliance, and understanding the impact on business processes	1. What steps should be part of a comprehensive approach to planning and designing BT in auditing, and what specific tasks, procedures, standards, and guidelines compose these steps? 2. What are the good practices of planning and designing BT in auditing?

Modus operandi (research findings)	Future research agenda
1. Choice of BT type and integration of BT with AIS
The choice of BT in auditing varies based on its type and consensus protocol, with permissioned BT offering enhanced control, security, and selective information sharing. Integrating BT into AIS requires a three-tier architecture, improving data management, application logic, and interface functionality, which automates repetitive tasks and ensures transparency, precision, and data immutability, aligning with International Financial Reporting Standards. While fully automating audits is not feasible due to the transactions’ complexity, a hybrid audit model combining BT-based and traditional procedures is necessary to meet human expertise and reasoning requirements	1. What type of BT can organizations use, and how can BT influence AIS architecture and AIS adoption? 2. How can BT be adopted in the three-tier architecture of the AIS to support auditing requirements? 3. What knowledge and skills are needed to create BT-based AIS and a holistic audit model based on BT-based AIS? 4. Which auditing processes and procedures can BT support, and how should we redefine them? 5. What is the role of each auditing stakeholder in auditing a BT-based audit environment?
2. Factors influencing BT adoption in auditing
The success of BT adoption in auditing depends on several intertwined factors. Key elements include technological complexity, scalability, suitable architecture, and BT cybersecurity, as well as critical decisions on control, data ownership, privacy, and access. Moreover, organizational willingness, influenced by performance expectancy, social influence, and auditors’ perceptions of usefulness and ease of use, along with auditors’ knowledge of BT and a consensus among auditors, regulators, and stakeholders to address concerns such as costs and data privacy, are crucial to fully integrate BT into the auditing ecosystem	1. What technological, business, and auditing knowledge and skills are necessary to successfully adopt BT in auditing, particularly in the planning and designing stages? 2. How can managers improve their willingness to adopt BT in auditing? 3. How can a broad consensus among BT stakeholders be achieved?
3. Steps, tasks, and processes of BT pre-implementation
BT pre-implementation involves internal discussions on its applicability, education on BT, strategy creation, and use case design. It also includes assessing costs and benefits, advising clients, managing risks, and expanding advisory services. Moreover, a BT adoption strategy should encompass forming partnerships, navigating technological changes, designating maintenance responsibilities, sourcing talent, ensuring compliance, and understanding the impact on business processes	1. What steps should be part of a comprehensive approach to planning and designing BT in auditing, and what specific tasks, procedures, standards, and guidelines compose these steps? 2. What are the good practices of planning and designing BT in auditing?

Source(s): Own elaboration