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The purpose of the study was to present the results of a bibliometric analysis and literature review on the scientific production related to artificial intelligence (AI) applied to accounting and auditing, contained in the Scopus database between 2020 and 2023. The PRISMA model was used to identify the studies, due to its transparency in the process of obtaining relevant literature. For the first part, a descriptive and quantitative bibliometric analysis with keyword search in the Scopus database was used. For the second part, a subjective approach was followed based on a qualitative analysis based on the author's interpretation. Both approaches were considered for their complementarity. The main quantitative characteristics of journals, authors, articles, conceptual structure, and social structure were identified. Also, the ethical implications of AI applied to accounting and auditing, and the way it impacts on accounting, tax auditing, financial strategy and decision making that contribute to the creation of value for their organization. Change the aversion to AI for adaptability and understanding that their auditing and forensic accounting were extracted. The accountant-auditor's work will be increasingly computerized. They should focus more on analysis; professional profile must be transformed synergistically with AI. The study is intended to serve as a theoretical basis for future research. [ABSTRACT FROM AUTHOR]

The statistical population in this research includes financial managers, audit managers, audit supervisors, book authors, university faculty members, doctoral students and researchers of the research group of the audit organization in Garmsar Industrial Town, who are researching the topic (the impact of information technology on the qualitative characteristics of accounting information). The results of the regression analysis of the final stage of the path analysis process show that the coefficient of variable effects of investment in information technology is equal to 0.702 and its significance level is equal to 0.000, which indicates the positive and significant effects of information technology on the lack of focus in the decision-making process. It is at the 99% confidence level. The value of the F statistic of the model is 37.8 and its significance level is 0.000, indicating the reliability of the model at the 99% confidence level. The coefficient of determination of the model is also equal to 0.493 and it states that 49.3 percent of the changes in the variable of lack of concentration in decision-making are explained by transitory capital in information technology. In a changing world, reaching such a level of skill is not a dream; Rather, it is a duty. In addition to auditing, the auditor's job includes predicting changes in the direction of information technology and the impact that these changes and their consequences may have on business goals. [ABSTRACT FROM AUTHOR]

Maloof & Associates (M&A), a well-regarded small auditing and accounting firm in Atlanta, kept a close eye on the media buzz surrounding ChatGPT. The partners knew that they must make decisions soon regarding the new technology, but they did not realize how soon until they lost a long-standing and substantial client to a rival that had moved aggressively and publicly to insert AI into their operations. Students, acting the role of consultants, must help M&A understand how ChatGPT and similar tools might be incorporated into the firm’s existing infrastructure, identify potential risks, and identify sources of potential costs and benefits of adopting artificial intelligence-based tools. [ABSTRACT FROM AUTHOR]

Research Question: How have the Big Four accounting firms taken advantage of impression management in reacting/responding to the public scrutiny regarding Carillion plc’s collapse? Motivation: Despite the contribution of previous research through narrative analysis domains, the conceptualisation of narrative practices remains a relatively neglected area in the extant accounting literature. This study attempts to offer insights into this domain of impression management strategies, and to examine the influencing role of external auditors on corporate strategic choices through consultancy and advisory activities. Idea: Our conceptual framework is based on Aristotle’s three pillars of rhetorical proofs: ethos, logos, and pathos. We emphasise repetitive rhetorical slogan strategies embedded in their letters in response to public inquiries. Our discussion of the findings is also based on lenses underlying domains of impression management. Data: Data underpinning this study based on Big Four accounting firms evidence /response to public investigation regarding companies collapses, (dated 2nd February 2018) to the public inquires (dated 25th January 2018) by the two parliamentary committees regarding the Carillion’ collapse. Tools: The study employs critical discourse analysis of persuasive strategies embedded in their responses to public inquiries regarding the collapse of Carillion plc, one of the top largest construction companies in the UK. Findings: Findings of our investigation of the Big Four accounting firms’ evidence to public scrutiny reveal how Big Four strategically use repetitive rhetoric slogans to shape optimistic future performance, which might be different from the feasible reality. They convey two impressions through their responses to public inquiry on Carillion failure: (i) their audit practices were good all through their engagement activities with Carillion, and (ii) they are not to blame for Carillion’s failure. The Big Four accounting firms engaged with Carillion beyond the conventional auditing norm; they engaged deeply in Carillion’s strategic choices through steering and controlling organisational resources by means of consultancies/ advisory activities and acting roles. Contribution: This study adds to the extant literature regarding how Big Four strategically use repetitive rhetoric slogans to shape optimistic future performance, which might be different from the feasible reality. Findings of this study have theoretical and managerial implications. Research limitations: Due to the use of qualitative paradigm, our findings cannot be generalised. Yet, these limitations do not underestimate the contribution of this study to the extant literature on auditing practices.

Using a narrow view of accounting experience, this study examines the relationship between accounting experience on audit committees (ACs) and key audit matters (KAMs) in the UK. In contrast to extant research, this study distinguishes between different types of accounting experience on AC and how this relates to different types of KAMs. We also address the effects of the interplay between accounting and supervisory experiences on KAMs. Using a sample from FTSE 350, we provide robust evidence that accounting experience on ACs is an important driver of extended audit reporting quality. Moreover, we find evidence that different types of accounting experience have mostly similar effects on different types of KAMs. Further, we show that AC members with prior supervisory experience complement the role of accounting experience. Nevertheless, this complementary relationship varies between types of KAMs. Overall, our study offers important insights regarding how accounting and supervisory experience on ACs is associated with the quality of KAMs reported in the extended reports. Our results are robust to alternative sampling, model specifications, and endogeneity concerns. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economic Research & Business Administration is the property of Al-Farabi Kazakh National University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Investment funds manage a portfolio composed of financial instruments; therefore, their accounting reports should undergo a careful process of preparation and auditing. The main purpose of this study is to analyze the effect of being audited by a Big Four audit company on funds' risk-adjusted performance. The database is composed of equity funds from the Brazilian financial market, with daily returns spanning from January 2005 to March 2023. The funds' performance was measured based on three indicators, including the Sharpe Ratio and Jensen's Alpha. Fama and MacBeth regressions were used to test the hypotheses. The main findings indicate that the benefits of audit quality also include a positive effect on the risk-adjusted performance of investment funds, as the coefficient of the variable "Big Four" was positive and significant based on the proxies for risk-adjusted performance. This study advances this area of research by demonstrating the effects of the type of audit on the risk-adjusted performance indicators of investment funds. [ABSTRACT FROM AUTHOR]

The aim of this study is to analyze and synthesize the key challenges that are prevalent in the application of blockchain in accounting and auditing, to study the approaches to account for cryptocurrencies, to study the effect of blockchain on the accounting and auditing profession, and to identify the current direction of research of blockchain in accounting and auditing, as well as identify potential avenues of future research. The research is based on 75 peer-reviewed academic studies on the topic of blockchain in accounting and auditing, followed by a descriptive and thematic analysis of the literature. Our results indicate that there is a need for more empirical studies to be carried out, which coincides with the notion of growing digitization and blockchain adoption in accounting and auditing. Based on our thematic analysis of the literature, we recommend that future research on blockchain in accounting and auditing should concentrate on the following specific areas: skills and education, governance, auditor independence, accounting standards and regulation, and the challenges faced by the accounting and auditing professions due to the adoption of blockchain technology. [ABSTRACT FROM AUTHOR]

This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure accuracy and reliability for auditing, and adhere to tax compliance. The design involves the selection of data from Web of Science Core Collection (WoS) and Scopus, published between 2007 and 2023. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA using tools VOSviewer, Biblioshiny, and MS Excel. The originality of the study lies in its dual role as a support for accounting professionals and academics to develop innovative solutions for the challenges posed by crypto technology across core accounting areas: financial and managerial accounting, taxation, and auditing. The findings offer insights into the themes mentioned, and even if the collaboration between the authors is not very developed, the innovation and public recognition of the subject could raise researchers' interest. The limitation of the dataset is that it does not cover all relevant publications in a different period from the one in which the data were retrieved, 9–11 May 2024. This review might need periodic updates because the CA landscape is constantly changing. [ABSTRACT FROM AUTHOR]

The purpose of this article is to clarify the way technological, organizational, and environmental contexts influence the Artificial Intelligence solutions implementation by the accounting and audit companies in Europe. The technological, organizational and environmental contexts were not enough studied in accounting and audit field but are becoming more and more important in the future. The applied methodology was based on a deductive approach and the instrument for collecting the data was a structured interview, to which it has answered 62 top financial specialists from 18 European countries, in companies with more than 10 years of experience in the accounting and audit sector. In the literature review the compatibility, relative advantage, employees' competencies, organizational readiness, top management support, and industry pressure are positively influencing the Artificial Intelligence implementation and in this research the conclusion is the same. The security, complexity, resources and governmental regulations are negatively influencing the Artificial Intelligence implementation but, in our research, we found a positive impact of them on the accounting and audit sector. The large organizations were considered in the literature review as being prepared to implement Artificial Intelligence but in our research, we found that also SMEs have implemented Artificial Intelligence solutions. [ABSTRACT FROM AUTHOR]

Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use a design science research approach and work with a Fortune 500 company to develop an RPA governance framework. The framework consists of four governance areas and 14 control requirements, which help maximize the benefits and minimize the risks associated with the use of RPA. We validate that the framework is useful and generalizable to many organizations by presenting the framework to and subsequently interviewing and surveying 86 professionals at different organizations, including internal and external auditors, chief audit executives at several multinational corporations, academics, accounting and finance professionals, and other RPA stakeholders. Their feedback suggests the framework is successful in achieving its objectives. [ABSTRACT FROM AUTHOR]

This study examines the association between the industry diversity of an audit office and audit quality, where industry diversity is the extent to which clients differ by industry classification. We find a negative association between industry diversity and audit quality that is robust to controlling for other audit office and client characteristics. We observe this association while holding the level of audit office specialization or expertise in a particular industry constant. The association is most apparent at the low end of the distribution of industry diversity, where audit offices with the least diverse client portfolios have the highest audit quality. We also find that the association exists for both small and large audit offices as well as both industry specialists and non-industry specialists. However, we do not observe the association when the office audits clusters of clients, where clusters are three or more clients in the same industry. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The inadequacy of internal control systems in certain universities often results in non-compliance with regulations, posing financial and legal risks for these institutions. This study aims to analyze trend research and identify the factors contributing to the internal control systems for regulatory compliance within universities. Employing bibliometric analysis, the approach entails utilizing R Studio software to construct patterns and trends in scientific literature concerning internal control within the university context. The bibliometric analyses involve gathering data from scientific databases and utilizing techniques such as co-occurrence network analysis mapping, citation analysis, and exploring the relationship between key topics and their impact on the field of study. The time periods in 1973–2024 research on internal control has evolved thematically, leading to a comprehensive examination, enhanced understanding, and adaptation to new difficulties. This research indicates that the connections among accounting, internal controls, internal audit, auditing, management control system, information management, societies and institution are crucial for providing effective internal controls at universities about regulatory compliance.

AbstractThis study is purposed to analyse whether COVID-19 pandemic affects the sourcing arrangements IAF. This research uses the signaling theory framework and existing literature to establish hypotheses that are examined using probit regression. The analysis is conducted on a dataset comprising 141 company-year observations, all of which are publicly listed on the Muscat Stock Exchange during the 2019–2020 period. The result in the line with the study’s hypothesis, which refer to the significantly and negatively associated between the COVID-19 pandemic and the sourcing arrangements IAF. This study contributes to the theoretical and practical understanding of how the COVID-19 pandemic has influenced the sourcing arrangements of the Internal Audit Function (IAF) within an emerging Asian market, particularly in the context of Oman. It offers the initial empirical evidence of the relationship between the pandemic and IAF sourcing arrangements to the benefit of companies, auditors, shareholders, and regulatory bodies. The result offer contributions to the auditing and accounting literature as well as practice’s implications.

Integrated Reporting represents an extension of accounting and auditing practices, drawing upon a reporting framework grounded in principles of integrated thinking. The comprehensive and high-quality information generated through this framework is presented to users with the aim of providing them with additional value. The intuitive, intelligible, reliable, concise, and complete manner of reporting multiple capital in a straightforward way is attributed to both the professional training, competence, and experience of accounting and auditing professionals, as well as the management's support for this process. Understanding and applying the principles of integrated thinking to the construction of the overall integrated reporting framework enables the presentation of comprehensive and high-quality information, which forms the basis for reporting and auditing. The way an integrated report is represented emphasizes the aggregation of the three-line model: the role of management, the role of accounting, and the role of internal/external audit, all of which are essential in determining the quality of the integrated report. This triple role and the benefits brought about by its completion in determining the information presented through integrated reporting constitute the main objective of this paper. [ABSTRACT FROM AUTHOR]

SUMMARY: This study examines whether the presence of high-quality auditors (Big 4 or industry specialist auditors [ISAs]) in an industry facilitates accounting information transfer among industry peers and enhances investment decisions of firms not audited by high-quality auditors (non-Big 4-ISA client firms). Consistent with the prediction of informational influence theories, we find that non-Big 4-ISA client firms that belong to an industry with a greater presence of high-quality auditors are associated with lower investment inefficiency. The effect is more pronounced for firms with less precise private information. Path analysis shows that the association between high-quality auditor presence and learning firms' investment inefficiency is explained via a direct path of source credibility and an indirect path mediated by peer firms' accounting information quality. Finally, we find that firms in industries with larger reductions in Big 4 presence following the Sarbanes-Oxley Act of 2002 incur more investment inefficiency. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40; M41; M42. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality. Design/methodology/approach: To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques. Findings: The study's results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting. Research limitations/implications: This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far. Practical implications: This study's findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters. Originality/value: This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study's findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects. [ABSTRACT FROM AUTHOR]

Achieving sustainability goals is mainly driven by information practices that support decision-making. The study dwells on recommendations in the field of design and methodology for information support of sustainability. It was motivated by a diversity and low convergence of existing information practices; the objective is to define ways of their transformation for ESG value creation and sustainability governance. The article aims to give a holistic view of ESG information practices and suggest theoretical insight and practical ways to transform them, primarily accounting, and ESG-reporting, to create a transparent information environment for sustainability. The study is designed as a qualitative analysis with summarising, categorizing, and interpreting open access sources data, such as unidirectional studies, non-financial reporting and ESG-rankings databases, program documents, frameworks and standards for responsible reporting, professional audit analytics, and others. Thematical, logical, and comparative analysis was mostly used for data processing. The study's theoretical framework is based on social science theories, particularly the Interpretative paradigm. There were assessed quality of the current information field and proposed ways to upgrade an up-to-date system of informational practices by the requirements of a transparent ESG environment for the value creation. New approaches to ESG accounting were suggested, and an integrated balance model of total capitals engaged in ESG value creation was developed. Analysis of a corporate organizational reporting variety allows us to define two key models for better understanding and further convergence. Recommendations for the transformation of accounting, non-financial reporting, streamlining, and methodological development of related practices can be used in programmatic, advisory, and regulatory documents that structure the information field of sustainable development. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study investigates whether accounting comparability, income smoothing and engagement partners affect audit risk perceived by auditors. We find that both accounting comparability and income smoothing reduce perceived audit risk and that the interaction of these two variables incrementally reduces perceived audit risk. We also find that the interaction of accounting comparability and income smoothing incrementally reduces perceived audit risk when engagement partners exert more effort in auditing. The results imply that when clients exhibit both cross‐sectional and the time‐series informativeness of financial statements, auditors lower their perceived audit risk and reduce risk premium, which decreases deadweight cost to these clients. This is especially the case when engagement partners exert more effort in auditing. To the best of our knowledge, this is the first empirical study to test the interaction effect of accounting comparability, income smoothing and engagement partners on perceived audit risk. [ABSTRACT FROM AUTHOR]

This paper investigates the influence of a firm's accounting reporting complexity (ARC) on financial statement audit quality. We predict and find that there is a non‐linear relationship between a firm's ARC and audit quality. Specifically, a more complex accounting environment—measured by ARC—leads to higher quality audits, but this effect diminishes when ARC continues to increase. Further analyses reveal that the effect is more salient among client firms that do not purchase non‐audit services (NAS). We also examine whether ARC affects audit quality in the circumstance of mandatory audit partner rotation. Empirical results show a moderating effect of ARC on the negative influence of audit partner rotation on audit quality. Our study extends the literature by illustrating how a firm's ARC influences audit quality in a special manner. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to know the tactician role of financial technology (FinTech) in the field of accounting and auditing through contextualized systematic literature review by using bibliometric analysis. Design/methodology/approach: The qualitative bibliometric analysis includes studies from 2017 to 2021 using the Scopus and Web of Science databases, which yielded 277 published papers with the keywords, FinTech accounting and auditing. The contextualized systematic literature review greatly helped in clarifying the content within each cluster. Findings: The study identified the tactician role of fintech primarily in the accounting and auditing professional field. Fintech is still in its inception, with continual development and implementation taking place especially, in the auditing field. The findings also confirm that FinTech can produce a confluence between various research areas, including accounting, auditing, business finance, economics, management and business field. Research limitations/implications: The study describes the tactician role of FinTech and its huge possibility for future study in the accounting and auditing field among professionals, academics and regulators. Practical implications: This study be able to help accounting professionals, policymakers and government regulators to establish policy development, as this research emphasizes the tactician role of FinTech in the accounting and auditing field. Social implications: FinTech in accounting and auditing might add to the existing field of FinTech in the IR4.0 era that give benefits to different players such as policymakers, governments, researchers, FinTech entrepreneurs and practicing professionals. Originality/value: To the best of the author's knowledge, little focus has been given about FinTech in the accounting and auditing field using bibliometric analysis. The insights of systematic literature review provide researchers on FinTech among practicing professionals and offer opportunities for further scientific endeavours. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this study is to systematically review the current body of literature in order to gain insights into the progress of research in accounting and auditing of cryptocurrencies, while also highlighting the associated risks and identifying gaps for future exploration. Design/methodology/approach: To achieve this, a structured literature review was carried out, presenting a thorough and critical assessment of the available studies focused on cryptocurrencies within the accounting and auditing domain. Findings: The analysis reveals that the majority of the research has concentrated on the reporting and measurement aspects of cryptocurrencies, neglecting the auditing aspect. Regarding the methodology, future investigations should incorporate both theoretical and empirical manners to address this gap. Various spheres require further exploration, as they have the potential to significantly impact practitioners and academics. Originality/value: The significance of this paper lies in its comprehensive examination of the existing literature, synthesizing and organizing information pertaining to accounting and auditing considerations of crypto transactions. Moreover, it provides valuable insights into best practices and prompts identifying avenues for further research in this field. [ABSTRACT FROM AUTHOR]

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article examines the history of the emergence of blockchain technology in order to understand its widespread implementation in many areas of modern human activity. It is defined that blockchain technology can be used to create an immutable or perpetual ledger for tracking orders, payments, invoices and other transactions. Thus, the researched technology is suitable for use in the field of finance and accounting. At its core, blockchain represents a type of distributed ledger technology, which is based on a token as an accounting object. This opens up opportunities for faster and more efficient financial transactions, as well as for the creation of new types of financial instruments. As a result of the study, the features of this innovative technology are revealed, namely: decentralization and immutability of data. The widespread use of blockchain technology in various fields has not bypassed auditing. In accounting and auditing, blockchain can serve as the basis for decentralized accounting systems, where every transaction is recorded and stored in on-chain blocks, ensuring that they are immutable and consistent. This can facilitate auditing, promote accounting accuracy, and provide greater transparency in financial operations. It is substantiated that the introduction of blockchain technology by auditing entities has a number of advantages and risks, which are described in the presented methodological study. Prospects for further research in this direction are to determine the efficiency of the use of the latest information technologies in the work of auditing entities and assess the potential risks that can arise in the auditing process.

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper provides an extensive examination of academic research focusing on the application of big data in relation to audit quality. The literature review is derived from published articles in auditing-related journals. Our review is structured around three primary impacts of applying big data in accounting, auditing, and audit quality. Within each effect, we delve into the findings pertaining to the quality of audits and financial reports. We assert that the limited empirical evidence, coupled with recent technological advancements in information technology, creates opportunities for future research to explore the significant effects of big data application on audit quality and auditing in a broader context. [ABSTRACT FROM AUTHOR]

The strong development of the 4.0 Industrial Revolution along with the digital transformation period increasingly requires quality accounting human resources. The transition from the learning environment to the workplace becomes more difficult not only for students but also for businesses in the recruitment process. Graduates must identify both knowledge and professional skills to be able to meet the demands of employers, along with the demands of future digital technology (Quynh Lan et al., 2018). The article is based on an overview of previous studies, identifying elements of skills and knowledge of students majoring in accounting and auditing; At the same time, measure the awareness of learners as well as employers about these identification factors and explore the gap in awareness between the two subjects. Qualitative research methods and quantitative research methods are used and results from the survey using questionnaires and surveys with accounting and auditing students trained in the same major are presented. with employers in Vietnam. The results from the Indenpent-Samples T Test showed different parameters in measurement from employers and from accounting and auditing students, from which the authors made some comments and recommendations to increase Enhance students' knowledge and skills from both the perspective of schools as well as from recruiting businesses. [ABSTRACT FROM AUTHOR]

We examine a comprehensive set of investigations by the SEC's Division of Enforcement offices to provide evidence on the consequences of these office's busyness on the formal investigation process. We find that higher office case backlog decreases the likelihood of an investigation into a restating firm. Our results show no evidence that higher backlogs affect the SEC's ability to pursue cases involving revenue recognition issues and high insider trading, which is consistent with the agency's stated priorities. But our findings indicate that busy SEC offices are less likely to pursue cases with the largest shareholder losses, which is inconsistent with SEC priorities. Backlog also impacts pursued investigations, leading to more prolonged investigations, a lower Accounting and Auditing Enforcement Releases likelihood, and smaller SEC penalties. Our evidence suggests that busyness undermines the SEC's investigation process. JEL Classifications: G18; G38; K42; M41. [ABSTRACT FROM AUTHOR]

This research article focuses on investigating the impact of technology readiness (TR) on the adoption of artificial intelligence (AD) by accountants and auditors, utilizing intermediary factors, such as perceived usefulness (PU) and perceived ease-of-use (PEOU), within companies in Vietnam. Based on 143 survey responses, the results demonstrate a positive relationship between TR and AI adoption among professionals in the accounting and auditing industry. Additionally, the analysis reveals that the intermediary factors PU and PEOU positively influence AI adoption. TR consistently relates with PU and PEOU in applying artificial intelligence in accounting and auditing. The result of the experiment study is that technology readiness positively impacts the AI adoption of accountants and auditors from companies in Vietnam. Hence, perceived usefulness and ease of use mediate the relationship between technology readiness and the adoption of AI technologies by workers in the accounting and auditing industry. This study contributes not only academically by enriching scientific knowledge on AI adoption but also holds practical significance by suggesting training and development policies from a business perspective in the future. [ABSTRACT FROM AUTHOR]

In forming audit opinion, some aspects need to be considered by state auditors. This study aims to investigate the impact of integrity, independence, professional skepticism, and audit situation on audit opinion in the context of auditing state institutions by state auditors. Cluster proportional sampling was used to sample 52 auditors who worked at the Directorate General of Audit I, BPK RI. The analysis was conducted using structural equation modeling and partial least squares with SmartPLS 4 software. The results revealed that integrity and independence positively affected audit opinion. Professional skepticism and audit situations do not affect audit opinion. The results will provide input to the BPK RI in guiding the development of auditor competencies to improve the quality of audit results. This study concludes that auditors believe that when they demonstrate integrity and independence, the accuracy of audit opinion will increase. This is because, with these qualities, an auditor will have courage, honesty, and responsibility and will not be unduly influenced. Although previous studies have extensively examined the impact of these factors in the context of audit firms auditing commercial companies, this is a novel study in the context of audits conducted by state auditors for state institutions. [ABSTRACT FROM AUTHOR]

The literature on public sector auditing in Indonesia remains nascent and requires further exploration. This study aims to provide a comprehensive overview and serve as a reference for future research in this field by analyzing the trends, developments, and prospects for further research on Indonesian public sector audit literature. This study uses a systematic literature review covering 36 articles from 2015 to 2022. It also highlights recent advancements and outlines recommendations for further research. Seven key categories for future research are identified: audit quality, audit findings and opinions, fraud, auditor characteristics, financial report quality, transparency and accountability, and emerging themes. The findings indicate that even while academic publications are on the rise, more thorough and diverse research is still required. The study indicates that research on public sector auditing in Indonesia is still in its infancy, with chances to investigate fraud, audit quality, audit findings and opinions, transparency, accountability, and emerging themes. This study's contribution is that it offers a thorough summary and a point of reference for upcoming investigations into public sector auditing in Indonesia. [ABSTRACT FROM AUTHOR]

This article presents the findings of a study on the impact of technology use in accounting firms on employee skill sets. The study utilizes qualitative methods such as interviews and surveys to explore the relationship between technology use and employee training in accounting and technology skills. The research confirms the existence of issues related to ineffective technology use in accounting firms and emphasizes the importance of technology skills for accountants. The study suggests that improving technology skill sets can help accounting firms provide better services and products. It also discusses the changing nature of the accounting profession due to technology and the need for accountants to acquire technology skills. The article highlights the shift in accountants' roles and responsibilities, with the inclusion of technology-related skills such as data analytics and programming. It also mentions the changing requirements for accountants, as evidenced by the inclusion of more technology-related topics in licensing exams and accounting programs. The study gathered data from accountants in a regional accounting firm through interviews and surveys, and the findings underscore the significance of technology skills in the accounting profession. The article provides insights into the evolving skill sets required for accountants in the digital age. The research findings reveal six major themes, including the essential role of technology in an accountant's job, the importance of leadership support for technology, the need for in-house training and internal IT staff, and generational differences in perceiving and supporting technology skills. The study highlights the significance of technology in the accounting profession and the challenges faced in adopting and utilizing new technologies. It concludes that accounting firms should provide technology [Extracted from the article]

This study seeks to meticulously analyze the scholarly discussion on the integration of blockchain technology into accounting and auditing. Based on a total of 67 articles from the Web of Science (WoS) database, this study adopts a bibliometrics and content analysis approach which uses both numerical and visualization techniques to examine the extant literature. It spans the timeframe between 2016 and 2022. Bibliometrix R-package (Biblioshiny, version 4 is employed to analyze the descriptive analysis, which includes publication trends, the most trustworthy sources of scientific publications, prominent scientific authors, prominent documents, and country collaborations. VOSviewer software Version 1.6.20, is used for a network visualization of keywords and bibliographic coupling. Leveraging the content analysis, this research reveals three fundamental themes: first, the use of blockchain technology to strengthen financial reporting systems; second, blockchain technology and the future of auditing; and third, the valuation of cryptocurrencies. Research gaps in the current literature include a lack of comprehensive studies on blockchain's regulatory and governance aspects in accounting, insufficient exploration of risks and challenges in adopting new technologies in auditing, and a limited understanding of tax consequences, disclosure requirements, and regulatory frameworks for cryptocurrencies, necessitating future research endeavors. Thus, this study extends existing theoretical insights by exploring blockchain's role in financial reporting, its transformative impact on auditing, and the possible adaptation or development of new valuation methods for cryptocurrencies. It further identifies and discusses future research directions, contributing to potential novel frameworks for addressing regulatory, governance, and socio-economic dimensions of blockchain integration into accounting and auditing practices. [ABSTRACT FROM AUTHOR]

This paper aims to discuss the effects of various human resource attributes on the overall business performance of accounting firms, as well as the individual business performances of the industrial client base, and intends to identify the key factors and provide them to the accounting firm managers as the basis of making decisions for human resource allocation. This study finds that: (1) The higher the proportion of accounting firm's manger-level supervisors, professional seniors, and professional assistants, the higher the total revenues of the accounting firm; the higher the proportion of professional seniors, the greater the total number of projects of the accounting firm. When the proportion of professional seniors is higher, it will have a positive effect on the individual business performances of the wholesale and retail industries and construction industry; when the proportion of professional assistants is higher, it will bring positive benefits to the individual business performances of the wholesale and retail industry, manufacturing industry, and construction industry; when the proportion of manger-level supervisors is higher, it will be helpful to enhance the individual business performances of the professional, scientific, and technical services industry. (2) The higher the proportion of audit services, tax services, management consultants, and accounting services, the higher the total revenues of the accounting firm. When the proportion of audit services, tax services, and accounting services is higher, it will have a positive effect on the wholesale and retail industry, and the manufacturing industry. (3) The proportion of accounting firm staff with accountant's qualifications cannot bring positive benefits to the overall business performance of the accounting firm or the individual business performance of the industrial client base. Thus, it is suggested that accounting firm managers should employ professional personnel beyond the scope of accounting, tax, and audit, meaning they should employ talents with direct knowledge of the related industry, in order to provide customized quality services to enhance their competitive advantage and improve the business performance of the industrial client base. [ABSTRACT FROM AUTHOR]