Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2019, Cilt: 8 Sayı: 4, 209 - 214, 30.12.2019

Öz

Kaynakça

  • Alles, M., & Gray, G. L. (2015). The Pros and Cons of Using Big Data in Auditing: a Synthesis of the Literature and a Research Agenda. Awaiting Approval, 1–37.
  • Aslan, Ü., & Özerhan, Y. (2017). Big Data, Muhasebe Ve Muhasebe Mesleği, Muhasebe Bilim Dünyası Dergisi, 19(4); 862-883
  • Connolly, S. (2012). 7 Key Drivers for the Big Data Market. Blog posting, http://hortonworks.com/blog/7-key-drivers-for-the-big-data-market
  • Deloitte (2017). Blockchain Technology and Its Potential Impact on the Audit and Assurance Profession, https://www. aicpa.org
  • E&Y. 2018 https://www.ey.com/en_us/assurance/why-ai-is-both-a-risk-and-a-way-to-manage-risk
  • Fanning, K., & Centers, D. P. (2016). Blockchain and Its Coming Impact on Financial Services. Journal of Corporate Accounting & Finance, 27(5), 53–57.doi:10.1002/jcaf.22179
  • FAR. (2016). Nyckeln till framtiden. FAR. Retrieved from https://www.far.se/globalassets/trycksaker-pdf/nyckeln-till-framtiden_uppslag.pdf
  • Flint, D. (1988). Philosophy and principles of auditing: An introduction. Macmillan Education LTD.
  • IIA. (2016). Global Perspectives and Insights: Emerging Trends, Issue 5.
  • Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1–20.doi:10.2308/jeta-10511
  • Karlsen A. & Wallberg M. The effects of digitalization on auditors’ tools and working methods: A study of the audit profession. http://www.diva-portal.org/smash/get/diva2:1115922/FULLTEXT01.pdf.
  • Kiesow, A., Zarvic, N., & Thomas, O. (2014). Continuous Auditing in Big Data Computing Environments: Towards an Integrated Audit Approach by Using CAATTs. In GI-Jahrestagung pp. 901-912.
  • McKinsey, (2011). Big data: The next frontier for innovation, competition, and productivity. McKinsey Global Institute, June. http://www.mckinsey.com/insights/business_technology/big_data_the_next_frontier_for_ innovation
  • Ovenden, J. (2017). Will Render Accountants Irrelevant?, https://channels.theinnovationenterprise.com/articles/will-blockchain-renderaccountants-irrelevant
  • Öz, Y. (2016) Bulut Bilişim (Cloud Computing) ve Muhasebe Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 7 (13), 63-79.
  • Qian, L., Luo, Z., Du, Y., and Guo, L. (2009). Cloud computing: An overview. Berlin, Germany: Springer, pp. 626–631.
  • Sabillon, R., Serra-Ruiz, J., Cavaller, V., & Cano, J. (2017). A Comprehensive Cybersecurity Audit Model to Improve Cybersecurity Assurance: The CyberSecurity Audit Model (CSAM). In 2017 International Conference on Information Systems and Computer Science (INCISCOS) (pp. 253-259). IEEE.
  • Türker, M. (2018). Dijitalleşme Sürecinde Küresel Muhasebe Mesleğinin Yeniden Şekillenmesine Bakış. World of Accounting Science, 20(1).
  • Uçma T., & Kurt G., (2018). Blockchain Technology in Accounting and Auditing, Suleyman Demirel University The Journal of Faculty of Economics and Administrative Sciences, Vol.23, No.2, pp.467-481

THE IMPACT OF DIGITALIZATION ON THE AUDIT PROFESSION: A REVIEW OF TURKISH INDEPENDENT AUDIT FIRMS

Yıl 2019, Cilt: 8 Sayı: 4, 209 - 214, 30.12.2019

Öz

Purpose - The aim of exploratory study is to increase the understanding of the effects digitalization has on the tools and working methods of the audit profession.
Methodology - Websites of 235 audit firms authorized by POA (Public Oversight, Accounting and Auditing Standards Authority) were examined. In addition, transparency reports of 64 companies authorized for Public Interest Entity (PIE) Audit were investigated as well. The status of the services provided by the audit companies after the technological developments were analyzed. In addition, infrastructure and continuous education investments of audit firms related to digitalization have been determined.
Findings- It has been found that almost all audit companies provide services for independent audit and tax audit. (Respectively 95% and 85%). These are followed by financial services and internal audit issues. (Respectively 61% and 45%). Only Big Four invest the necessary infrastructure and human resources in addition to providing services in these matters. In spite of all these technological developments, only 24 companies provide education to their employees for IT / IT audits. Only Big Four provide education for digital technologies to their employees.
Conclusion- As a result, with the effect of digitalization, Information technologies have gained importance. But the audit firms have not yet made the necessary investment in these areas. 90% of audit firms do not provide services in these areas and do not make infrastructure and human resources investments.

Kaynakça

  • Alles, M., & Gray, G. L. (2015). The Pros and Cons of Using Big Data in Auditing: a Synthesis of the Literature and a Research Agenda. Awaiting Approval, 1–37.
  • Aslan, Ü., & Özerhan, Y. (2017). Big Data, Muhasebe Ve Muhasebe Mesleği, Muhasebe Bilim Dünyası Dergisi, 19(4); 862-883
  • Connolly, S. (2012). 7 Key Drivers for the Big Data Market. Blog posting, http://hortonworks.com/blog/7-key-drivers-for-the-big-data-market
  • Deloitte (2017). Blockchain Technology and Its Potential Impact on the Audit and Assurance Profession, https://www. aicpa.org
  • E&Y. 2018 https://www.ey.com/en_us/assurance/why-ai-is-both-a-risk-and-a-way-to-manage-risk
  • Fanning, K., & Centers, D. P. (2016). Blockchain and Its Coming Impact on Financial Services. Journal of Corporate Accounting & Finance, 27(5), 53–57.doi:10.1002/jcaf.22179
  • FAR. (2016). Nyckeln till framtiden. FAR. Retrieved from https://www.far.se/globalassets/trycksaker-pdf/nyckeln-till-framtiden_uppslag.pdf
  • Flint, D. (1988). Philosophy and principles of auditing: An introduction. Macmillan Education LTD.
  • IIA. (2016). Global Perspectives and Insights: Emerging Trends, Issue 5.
  • Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1–20.doi:10.2308/jeta-10511
  • Karlsen A. & Wallberg M. The effects of digitalization on auditors’ tools and working methods: A study of the audit profession. http://www.diva-portal.org/smash/get/diva2:1115922/FULLTEXT01.pdf.
  • Kiesow, A., Zarvic, N., & Thomas, O. (2014). Continuous Auditing in Big Data Computing Environments: Towards an Integrated Audit Approach by Using CAATTs. In GI-Jahrestagung pp. 901-912.
  • McKinsey, (2011). Big data: The next frontier for innovation, competition, and productivity. McKinsey Global Institute, June. http://www.mckinsey.com/insights/business_technology/big_data_the_next_frontier_for_ innovation
  • Ovenden, J. (2017). Will Render Accountants Irrelevant?, https://channels.theinnovationenterprise.com/articles/will-blockchain-renderaccountants-irrelevant
  • Öz, Y. (2016) Bulut Bilişim (Cloud Computing) ve Muhasebe Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 7 (13), 63-79.
  • Qian, L., Luo, Z., Du, Y., and Guo, L. (2009). Cloud computing: An overview. Berlin, Germany: Springer, pp. 626–631.
  • Sabillon, R., Serra-Ruiz, J., Cavaller, V., & Cano, J. (2017). A Comprehensive Cybersecurity Audit Model to Improve Cybersecurity Assurance: The CyberSecurity Audit Model (CSAM). In 2017 International Conference on Information Systems and Computer Science (INCISCOS) (pp. 253-259). IEEE.
  • Türker, M. (2018). Dijitalleşme Sürecinde Küresel Muhasebe Mesleğinin Yeniden Şekillenmesine Bakış. World of Accounting Science, 20(1).
  • Uçma T., & Kurt G., (2018). Blockchain Technology in Accounting and Auditing, Suleyman Demirel University The Journal of Faculty of Economics and Administrative Sciences, Vol.23, No.2, pp.467-481
Toplam 19 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Finans, İşletme
Bölüm Articles
Yazarlar

Burcu Adiloglu 0000-0001-9680-1408

Nevzat Gungor 0000-0001-9883-1985

Yayımlanma Tarihi 30 Aralık 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 8 Sayı: 4

Kaynak Göster

APA Adiloglu, B., & Gungor, N. (2019). THE IMPACT OF DIGITALIZATION ON THE AUDIT PROFESSION: A REVIEW OF TURKISH INDEPENDENT AUDIT FIRMS. Journal of Business Economics and Finance, 8(4), 209-214.

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