Auditors in the digital age: a systematic literature review
Purpose – This study examines the dynamics of innovative auditing practices in the digital age, with a specific focus on auditor competencies. Within this scope, we highlight the necessity of redefining auditing practices and the essential adaptation required from auditors. The primary objective is...
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Main Authors: | Diogo Leocádio, Luís Malheiro, João Carlos Gonçalves dos Reis |
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Format: | Article |
Language: | English |
Published: |
Emerald Publishing
2025-01-01
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Series: | Digital Transformation and Society |
Subjects: | |
Online Access: | https://www.emerald.com/insight/content/doi/10.1108/DTS-02-2024-0014/full/pdf |
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