Review
Open access
Jul 2026
Assessing the Impact of Emerging Technologies in Auditing: A Technology Acceptance Model Based Study
Big data analytics is the most widely adopted technology among Lebanese auditors and adoption of artificial intelligence, blockchain, robotic process automation, and metaverse tools remains limited, and no significant differences were found between their users and non-users.
Walaa Khoder Kattar, Mehmet Nuri Salur
· Audit Financiar · 0 citations