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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Bibliographic Details
Main Authors: Diogo Leocádio, Luís Malheiro, João Carlos Gonçalves dos Reis
Format: Article
Language:English
Published: Emerald Publishing 2025-01-01
Series:Digital Transformation and Society
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Online Access:https://www.emerald.com/insight/content/doi/10.1108/DTS-02-2024-0014/full/pdf
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