Digital transformation is fundamentally reshaping management accounting by changing how organizations generate, analyse, and utilize information for strategic decision-making. Despite the growing body of research on artificial intelligence (AI), big data analytics, robotic process automation (RPA), blockchain, cloud co...
Simon K. M. Nayo, E. Ocansey, E. K. Asirifi· International journal of res...· 0 citations
Artificial intelligence (AI) is changing audit practice by expanding analytical coverage, automating routine procedures, and supporting more continuous risk assessment. These benefits, however, also raise questions about accountability, explainability, professional judgment, data protection, and legal responsibility. T...
E. K. Asirifi, E. Ocansey· International journal of bus...· 0 citations
One of the first comprehensive syntheses of ADA adoption in the West African auditing context offers a conceptual foundation for future research and practical guidance for audit firms, regulators, professional accounting bodies and higher education institutions advancing digital transformation in auditing.
E. Ocansey, E. K. Asirifi· International journal of bus...· 0 citations
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