In a period when technological developments accelerate with the impact of the COVID-19 pandemic and cause serious changes in almost every aspect of life, the auditing profession is inevitably affected by this change. The digital transformation, which has gained momentum in recent years, is reshaping the scope and methodology of auditing and the role of auditors to a large extent. This study aimed to reveal the direction and basic dynamics of development by analyzing academic articles on digital transformation in auditing. It used scientometrics and content analysis approaches together. It evaluated the data obtained from the Scopus database and visualized them through the VOSviewer program. It made comparisons in terms of both publication and citation with the scientometrics analysis method. As a result of the content analysis, seven research areas came to the fore, namely; technological innovation, information technology, auditing, data analytics, continuous auditing, reporting, and governance. In addition, due to the acceleration of technological innovations in recent years, the study concluded that academicians considered digital transformation as a central issue in auditing.
|Yayımlanma Tarihi||21 Ekim 2022|
|Yayınlandığı Sayı||Yıl 2022, Cilt 33, Sayı 126|