Forthcoming and Online First Articles

International Journal of Auditing Technology

International Journal of Auditing Technology (IJAudiT)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Auditing Technology (3 papers in press)

Regular Issues

  • Riding the wave of digitalization in accounting and auditing   Order a copy of this article
    by Mustafa ÜÇ, Aurelio Tommasetti, Gennaro Maione, Keli Kasharaj 
    Abstract: Digitalisation is causing an upheaval of the traditional logic that characterises not only the way of thinking, and relational dynamics of several professions but also their work activities. Accounting and auditing are no exception, with them becoming increasingly oriented towards digital-based approaches. However, to date, accounting and auditing literature on the subject is an aggregate of fragmented and inorganic research. The study has a twofold objective: to obtain a greater understanding of the main evolutionary stages of the digitalisation processes, while also shedding light on the current condition of digitalisation in accounting and auditing by testing a linear regression model to verify the aptitude of some factors identified in current literature
    Keywords: digitalisation; accounting; auditing; linear regression model; case study.
    DOI: 10.1504/IJAUDIT.2023.10053907
  • Audit Competence and Tax Avoidance : French Evidence   Order a copy of this article
    by Safa Chemingui 
    Abstract: The purpose of this study was to analyse the impact of the auditor competence on tax avoidance. The theoretical framework presented at the level of this study relies mainly on the agency theory of agency, the planned behaviour theory and the games theory. In order to realise our analysis, we based on a sample of 73 French companies during the period 20102018 and we have conducted three empirical studies. We are interested in the first in understanding we investigate the impact of the auditors reputation and experience on the tax avoidance. We show that the big auditors and the international auditors (other than big) reduce significantly tax avoidance. We also show that the experience auditors do not reduce the tax avoidance.
    Keywords: tax avoidance; auditor's competence.
    DOI: 10.1504/IJAUDIT.2023.10056419
  • Beyond the Numbers: Exploring the Multifaceted Impact of Big Data Analytics on Auditing   Order a copy of this article
    by Luigi Nasta, Barbara Sveva Magnanelli, Giacomo Alessi 
    Abstract: This article investigates the impact of implementing big data analytics in external auditing firms on audit quality, focusing on effectiveness, efficiency, and risk. A survey with 123 auditors collected quantitative data on the benefits and drawbacks of big data analytics in auditing. Big data analytics implementation improves audit efficiency and effectiveness, but the impact on audit risk varies. Integrating big data analytics enhances audit effectiveness and efficiency, enabling auditors to prioritise value-added tasks and gain a better understanding of audited organisations. This study is pioneering in that it investigates the components of audit quality effectiveness, efficiency, and risk individually within a single research endeavour. The segmented analysis based on the size of the auditors engagement portfolios adds a unique dimension to the study. Auditors engagement portfolio size affects the impact of technology adoption, crucial for firms technology roll-out planning.
    Keywords: audit quality; technology; audit efficiency; audit effectiveness; audit risk; big data; data analytics.
    DOI: 10.1504/IJAUDIT.2023.10057656