Audit digitalization and its consequences on the audit expectation gap : a critical perspective
Year of publication: |
2023
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Authors: | Fotoh, Lazarus Elad ; Lorentzon, Johan Ingemar |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 1, p. 43-69
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Subject: | audit expectation gap | fraud prevention and detection | internal control | digital technologies | Digitalisierung | Digitization | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Social Web | Social web | Internes Kontrollsystem | Internal control | Betrug | Fraud |
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