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Published in 2025 at "Journal of Science and Technology Policy Management"
DOI: 10.1108/jstpm-06-2024-0230
Abstract: Purpose In line with the noticeable trend toward automation in internal audit functions, and considering Saudi Arabia’s Vision 2030, which prioritizes technological innovation, the purpose of this study is to explore the adoption of robotic…
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Keywords:
adoption;
audit efficiency;
internal audit;
automation ... See more keywords
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Published in 2021 at "Asian Economic and Financial Review"
DOI: 10.18488/journal.aefr.2021.111.90.103
Abstract: The main purpose of this study is to provide evidence of how audit partner busyness and tenure are associated with audit efficiency. Based on a pooled OLS regression analysis of 232 observations from non-financial companies…
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Keywords:
audit efficiency;
audit partner;
partner busyness;
audit ... See more keywords