Striking the balance how Ethiopian audit firms align digital transition investments with professional skepticism /
This research investigates how audit firms in Ethiopia navigate the integration of information technology (IT) amid a broader digital transition, while preserving professional skepticism, a fundamental characteristic of effective auditing. Through a quantitative methodology, the study assesses the i...
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| Dokumentumtípus: | Könyv része |
| Megjelent: |
University of Szeged, Faculty of Economics and Business Administration, Doctoral School in Economics
Szeged
2025
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| Sorozat: | Conference in cooperation with the European Association for Comparative Economic Studies
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| Kulcsszavak: | Információs technológia - Etiópia |
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| doi: | 10.14232/gtk.ppsgdte.2025.18 |
| Online Access: | http://acta.bibl.u-szeged.hu/89233 |
| Tartalmi kivonat: | This research investigates how audit firms in Ethiopia navigate the integration of information technology (IT) amid a broader digital transition, while preserving professional skepticism, a fundamental characteristic of effective auditing. Through a quantitative methodology, the study assesses the influence of IT investments on auditors' decision-making and judgment. The study gathered data via surveys completed by auditing professionals working in Ethiopian audit firms. The findings indicate that although IT investments improve efficiency and precision, they also create challenges in sustaining professional skepticism. The study underscores the importance of adopting a balanced strategy to IT implementation within the broader digital transformation context to uphold the quality and integrity of auditing practices. By grounding the Ethiopian audit sector's digital journey in empirical analysis and aligning it with global trends, this research offers a roadmap for sustainable, integrity-driven audit modernization. |
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| Terjedelem/Fizikai jellemzők: | 314-320 |
| ISBN: | 978-963-688-088-0 |