Chiu, Victoria; Liu, Qi; Vasarhelyi, Miklos A. - In: Journal of Accounting Literature 33 (2014) 1-2, pp. 37-57
The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be...
