Concepedia

Digital Audit Systems

Digital Audit Systems is a digital governance framework that enables automated, data-driven examination and verification of taxpayer information through integrated technological platforms to ensure compliance, distinguished by its reliance on real-time data analytics, artificial intelligence, and secure interoperability within national tax administrations.

98

Publications

4.5K

Citations

199

Authors

115

Institutions

Publications per year

2017–2026

88

Parents

Publications

98

The Emergence of Artificial Intelligence: How Automation is Changing Auditing

Julia Kokina, Thomas H. Davenport · Journal of Emerging Technologies in Accounting · 2017 · 659 citations

, , +16

The digital transformation of external audit and its impact on corporate governance

Riadh Manita, Najoua Elommal, Patricia Baudier et al. · Technological Forecasting and Social Change · 2019 · 505 citations

, , +16

Impacts of digitization on auditing: A Delphi study for Germany

Victor Tiberius, Stefanie Hirth · Journal of International Accounting Auditing and Taxation · 2019 · 171 citations

, , +12

Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession

Michael Kend, Lan Anh Nguyen · Australian Accounting Review · 2020 · 156 citations

, , +17

Internal audits in the digital era: opportunities risks and challenges

Petros Lois, George Drogalas, Alkiviadis Karagiorgos et al. · EuroMed Journal of Business · 2020 · 125 citations

, , +17

1–5 of 98

Authors

199

  1. CJ
    Carlos J. Costa

    Iscte – Instituto Universitário de Lisboa, Portugal

    3 publications · 135 citations

    3

    h-index

  2. DL
    Diogo Leocádio

    Portuguese Military Academy, Portugal

    2 publications · 74 citations

    2

    h-index

  3. RR
    Ricardo Rocha de Azevedo

    Universidade Federal de Uberlândia, Brazil

    2 publications · 47 citations

    2

    h-index

  4. LM
    Luís Malheiro

    Portuguese Military Academy, Portugal

    2 publications · 74 citations

    2

    h-index

  5. JR
    Javier Ruiz

    Universidad Complutense de Madrid, Spain

    2 publications · 86 citations

    2

    h-index

1–5 of 199

Institutions

115

  1. Universidade Federal de Uberlândia

    Uberlândia, Brazil

    3 h-index

    3 publications

    61 citations

  2. State University of Trade and Economics

    Kyiv, Ukraine

    3 h-index

    3 publications

    72 citations

  3. Iscte – Instituto Universitário de Lisboa

    Lisbon, Portugal

    3 h-index

    5 publications

    253 citations

  4. Financial University

    Moscow, Russia

    2 h-index

    2 publications

    31 citations

  5. University of Macedonia

    Thessaloniki, Greece

    2 h-index

    3 publications

    147 citations

  6. Al-Balqa Applied University

    Salt, Jordan

    2 h-index

    3 publications

    149 citations

  7. University of Essex

    Colchester, United Kingdom

    2 h-index

    2 publications

    81 citations

  8. HES-SO University of Applied Sciences and Arts Western Switzerland

    Delémont, Switzerland

    2 h-index

    4 publications

    214 citations

1–8 of 115

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 94 citations

    3

    h-index

  2. Journal of Emerging Technologies in Accounting

    3 publications · 753 citations

    3

    h-index

  3. Financial Accountability and Management

    FAM · 3 publications · 189 citations

    3

    h-index

  4. Technological Forecasting and Social Change

    2 publications · 597 citations

    2

    h-index

  5. Pressacademia

    2 publications · 48 citations

    2

    h-index

1–5