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.
Abstract
The digital transformation of the auditing profession is
accelerating as firms adopt technologies such as artificial
intelligence, blockchain, big data analytics, and robotic
process automation. While a growing body of international
literature documents the benefits and risks of these tools,
there is a lack of knowledge about auditors’ perceptions in
the Middle East. This study responds to that gap by
examining how Lebanese auditors perceive the benefits,
challenges, costs, and impacts of emerging technologies.
Building on the Technology Acceptance Model and recent
audit innovation literature, hypotheses were developed
that perceived usefulness (benefits) and ease of use
(captured through perceived costs and challenges)
influence auditors’ intention to adopt digital tools. A cross
sectional survey was distributed to Lebanese external
auditors. Eighty-four responses were analyzed using
descriptive statistics and Mann-Whitney U tests to
compare perceptions between technology users and non-
users. Results indicate that big data analytics is the most
widely adopted technology among Lebanese auditors.
Specifically, users of big data analytics reported
significantly higher median scores for perceived benefits
(e.g., improved audit quality, the ability to analyze
complete data sets, and real-time auditing) compared to
non-users. Its users also report significantly higher
benefits (e.g., improved audit quality, the ability to analyze
complete data sets, and real-time auditing) and impacts
on their work compared with non-users. Conversely,
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.Across all technologies, auditors expressed high levels of
concern about cyber security, skills shortages, legal
uncertainties, and start up costs were perceived as high.
The findings contribute to audit technology literature by
providing evidence from a developing country context and
by extending Technology Acceptance Model to
incorporate perceived cost and risk factors. Practical
implications for regulators and practitioners include the
need for targeted training programs, supportive regulatory frameworks, and incentives to encourage investment in digital tools. Directions for future research are also
discussed.
The findings showed that the use of various technologies, including computer-assisted audit techniques, audit analytics, big data, artificial intelligence, robotic process automation, blockchain, and process mining, generally enhanced the effectiveness and efficiency of audit procedures, strengthened internal controls, and reduced errors and financial statement restatements, while simultaneously repositioning auditors as more strategic and data-driven partners.
Christine Belgina Saurmauli, K. Rahmayanti· Journal of social research· 0 citations
The rapid evolution of technology on a global scale has significantly transformed the
operations of various sectors, with audit firms at the forefront of this change. This study
investigates the impact of Cloud Accounting Information Systems on the Performance of
Audit Firms in Nigeria. The study used a cross-sectional survey research design; primary
data were gathered using self –administered questionnaires targeting 399 staff members
across 34 audit firms in Borno, Yobe, and Bauchi States. A sample of 200 audit staff was
determined, with an additional 50 questionnaires added to mitigate for non- response errors.
Ultimately, 211 questionnaires were retrieved, of which 202 were valid, resulting in a
response rate of 80.8%. Stratified sampling techniques were employed to ensure that the
sample represented the diverse audit firms. The collected data were analyzed using
descriptive and inferential statistic. PLS-SEM was employed for hypotheses testing. The study
found that Perceived Usefulness, Ease of Use and Security and Privacy concern aspects of
CAIS have significant and positive impact on the performance of audit firms in Nigeria.
Conversely, the complexity and technology compatibility of CAIS demonstrated insignificant
positive effects. Based on these findings, the study recommends that small indigenous audit
firms in Nigeria should leverage on emerging technologies to improve their audit process,
client services, scalability, reduced overhead costs and achieve a competitive edge.
Additionally, there is need for collaboration between policy makers and regulators such as
NITDA and FRCN to address data security concerns often raised by professionals within
context of auditing and accounting sector.
Emmanuel Sunday· Journal of Accounting and Fi...· 0 citations
This study aims to identify the factors affecting the intention to use data analytics (DA) tools
by auditors in independent auditing firms in Hanoi. Using a qualitative research method
through a systematic literature review, the paper analyzes and synthesizes secondary data from
reputable academic works and professional reports. The main research result is the proposal
of a comprehensive theoretical model, developed based on the Unified Theory of Acceptance
and Use of Technology (UTAUT), which identifies five core factors influencing auditors'
intention to use DA: Perceived Usefulness, Perceived Ease of Use, Social Influence,
Facilitating Conditions, and a crucial contextual factor, Auditor Competency. Consequently,
the study provides significant managerial implications, recommending that auditing firms
should develop clear technology investment and training strategies, educational institutions
and professional associations should update their curricula, and auditors themselves should
proactively enhance their capabilities. These recommendations provide a scientific basis for
relevant stakeholders to promote digital transformation, thereby improving the quality and
competitiveness of the Vietnamese audit industry. The novelty of the research lies in filling an
academic gap by focusing deeply on DA tools within the specific context of an emerging market,
while also constructing a theoretical model that integrates the factor of individual competency,
thereby providing a valuable analytical framework for future empirical research.
Hoang Xuan Hieu· Journal of Accounting and Fi...· 0 citations
The rapid digitalization of public administration has transformed auditing environments, especially in emerging economies expanding their electronic governance (e-governance) frameworks. This study identifies and prioritizes the key drivers influencing electronic auditing (e-auditing) development in Iraq over the next decade. Using a mixed-methods design, the research first identifies potential drivers through qualitative interviews and open-ended questionnaires. These drivers were then evaluated and prioritized via a two-round Delphi survey involving a purposive panel of 20 experts, including senior auditors, accounting academics, and IT-audit specialists with over 15 years of professional experience. The analysis identified 19 significant drivers categorized into four clusters: (1) emerging audit technologies, (2) information security and data quality, (3) e-governance and transparency, and (4) professional capabilities. Results highlight that technological innovations, specifically real-time monitoring and machine learning, are the most influential drivers. Furthermore, cybersecurity and transparent governance mechanisms are identified as essential pillars for digital auditing in the Iraqi context. By providing a foresight perspective in a post-conflict, emerging economy, this study offers a unique conceptual framework that integrates e-governance maturity with auditing evolution. The findings provide actionable insights for policymakers and regulatory bodies to modernize auditing practices in high-uncertainty environments.
Ahmed A. Dakheel, Alireza Rahrovi Dastjerdi, Amin Rostami· Journal of Risk and Financia...· 0 citations
Swift advancement of technology, which includes artificial intelligence (AI), data analytics, robotic process automation (RPA), and blockchain, demands an immediate transformative advancement in the curriculum of internal auditing. Following a qualitative research approach, this study sought to examine academics' and industry perspectives regarding integrating emerging technologies into the internal auditing syllabus. Semi-structured interviews were used to collect data, and thematic analysis was employed to analyse the data. The findings of this study have revealed a mutual agreement between lecturers and industry experts regarding the importance of integrating emerging technology advancements into the internal auditing syllabus. The results also noted various challenges that limit the universities from integrating these digital competencies. Implementation readiness and resource capacity. Furthermore, the findings revealed a need for new pedagogical strategies, alignment of expectations, collaboration, and resource sharing. These findings have implications for academia, industry, policymakers, and professional bodies. There is an urgent need for curricular reconfiguration in the internal auditing syllabus to reflect the digital transformation of the profession. This study contributes to the growing body of literature regarding digital transformation imperatives. To ensure the institutions of higher learning in South Africa continue to meet the needs or demands of the auditing firms. Thus, encouraging universities to produce future-ready internal auditing graduates.
A. Geqeza· International Journal of Edu...· 0 citations
This study investigates the impact of digital transformation on accounting practices in Saudi Arabia, an economy undergoing rapid change under Vision 2030, and conceptualises digital transformation through four key dimensions: adoption of cloud accounting, use of automation tools, accountants’ digital literacy, and investment in digital training.
E. Attia, Afnan Anwar, Essam Salem Raffat et al.· AHFE International· 0 citations
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