Research graph
References from Digital transformation in Supreme Audit Institutions: an exploratory analysis of the Napoleonic model in the European Union. Local targets link to admitted publications; unresolved targets remain external evidence.
Unresolved reference
External reference
A measurement framework for assessing the digital transformation of cultural institutions: the Italian case
10.1108/medar-02-2021-1207 · 2022 · External reference
Artificial intelligence applications in the auditing profession: a literature review
10.2308/jeta-2020-083 · 2022 · External reference
Auditing cloud-based blockchain accounting systems
10.2308/isys-52660 · 2020 · External reference
Digital affordances and remote public audit practice
10.1111/faam.12337 · 2022 · External reference
The unaccounted effects of digital transformation: implications for accounting, auditing and accountability research
10.1108/aaaj-01-2025-7670 · 2025 · External reference
On humans, algorithms and data
10.1108/qram-01-2022-0005 · 2022 · External reference
Explainable Artificial Intelligence (XAI): concepts, taxonomies, opportunities and challenges toward responsible AI
10.1016/j.inffus.2019.12.012 · 2020 · External reference
The robots are coming… but aren't here yet: the use of artificial intelligence technologies in the public accounting profession
10.2308/jeta-19-11-20-47 · 2021 · External reference
ICT, public values and transformative government: a framework and programme for research
10.1016/j.giq.2013.06.002 · 2014 · External reference
Análise de Conteúdo
2016 · External reference
Central audit institutions and performance auditing: a comparative analysis of organizational strategies in the OECD
10.1111/0952-1895.411997041 · 1997 · External reference
Transforming European governance: proposals towards transparency, sustainability and efficiency for the New European Commission (2024-2029)
10.1111/faam.70007 · 2026 · External reference
Measuring supreme audit institutions' outcomes: current literature and future insights
10.1080/09540962.2019.1583887 · 2019 · External reference
Indexing watchdog accountability powers a framework for assessing the accountability capacity of independent oversight institutions
10.1111/rego.12316 · 2021 · External reference
10.1093/oxfordhb/9780199641253.001.0001
10.1093/oxfordhb/9780199641253.001.0001 · 2014 · External reference
Learning from machine learning in accounting and assurance
10.2308/jeta-10718 · 2020 · External reference
Unresolved reference
2021 · External reference
Unresolved reference
External reference
Big data and data analytics in auditing: in search of legitimacy
10.1108/medar-03-2020-0838 · 2021 · External reference
The iron cage revisited: institutional isomorphism and collective rationality in organizational fields
10.2307/2095101 · 1983 · External reference
Machine learning improves accounting estimates: evidence from insurance payments
10.1007/s11142-020-09546-9 · 2020 · External reference
Data science, artificial intelligence and the third wave of digital era governance
10.1177/09520767231198737 · 2025 · External reference
New public management is dead—long live digital-era governance
10.1093/jopart/mui057 · 2006 · External reference
Should Accountants Be afraid of AI? Risks and opportunities of incorporating artificial intelligence into accounting and auditing
10.2308/horizons-2023-042 · 2025 · External reference
Unresolved reference
2020 · External reference
The future of public audit
10.1111/faam.12339 · 2022 · External reference
Generative AI
10.1007/s12599-023-00834-7 · 2024 · External reference
Performance auditing and adjudicating political disputes
10.1111/faam.12046 · 2015 · External reference
Beyond the hype: big data concepts, methods, and analytics
10.1016/j.ijinfomgt.2014.10.007 · 2015 · External reference
Unresolved reference
External reference
Unresolved reference
External reference
Big data techniques in auditing research and practice: current trends and future opportunities
10.1016/j.acclit.2017.05.003 · 2018 · External reference
Understanding radical organizational change: bringing together the old and the new institutionalism
10.2307/259163 · 1996 · External reference
Changing the boundaries of public sector auditing
10.1108/jpbafm-05-2023-0079 · 2023 · External reference
Digitally-induced change in the public sector: a systematic review and research agenda
10.1080/14719037.2023.2234917 · 2024 · External reference
Digital innovation and transformation: an institutional perspective
10.1016/j.infoandorg.2018.02.004 · 2018 · External reference
Applying robotic process automation (RPA) in auditing: a framework
10.1016/j.accinf.2019.100433 · 2019 · External reference
Unresolved reference
External reference
Unresolved reference
External reference
Unresolved reference
External reference
Unresolved reference
External reference
Unresolved reference
External reference
Machine learning and deep learning
10.1007/s12525-021-00475-2 · 2021 · External reference
Public sector audit in contemporary society: a short review and introduction
10.1111/faam.12191 · 2019 · External reference
Elusive boundaries, power relations, and knowledge production: a systematic review of the literature on digitalization in accounting
10.1016/j.accinf.2019.100441 · 2020 · External reference
Digital Transformation Strategies
10.1007/s12599-015-0401-5 · 2015 · External reference
Exploring past, present and future trends in public sector auditing research: a literature review
10.1108/medar-09-2020-1008 · 2021 · External reference
Unresolved reference
2013 · External reference
Defining digital transformation: results from expert interviews
10.1016/j.giq.2019.06.002 · 2019 · External reference
10.1007/978-1-137-46872-7
10.1007/978-1-137-46872-7 · 2014 · External reference
The ethical implications of using artificial intelligence in auditing
10.1007/s10551-019-04407-1 · 2020 · External reference
Exploring artificial intelligence adoption in public organizations: a comparative case study
10.1080/14719037.2022.2048685 · 2024 · External reference
E-government and organisational transformation of government: black box revisited?
10.1016/j.giq.2013.07.006 · 2014 · External reference
Digital transformation or digital standstill? Status quo bias in Swedish public sector strategies
10.1108/tg-04-2024-0078 · 2025 · External reference
Digital transformation and the public sector auditing: the SAI's perspective
10.1111/faam.12317 · 2022 · External reference
10.1093/oso/9780198297253.001.0001
10.1093/oso/9780198297253.001.0001 · 2021 · External reference
Balancing digital transformation and modernization: pathways for public managers
10.1111/puar.70092 · 2026 · External reference
Unresolved reference
2014 · External reference
Performance auditing in the public sector: a systematic literature review and future research avenues
10.1111/faam.12312 · 2022 · External reference
What is an emerging technology?
10.1016/j.respol.2015.06.006 · 2015 · External reference
Unresolved reference
2016 · External reference
10.4324/9781315645872
10.4324/9781315645872 · 2017 · External reference
Accounting and auditing at the time of blockchain technology: a research agenda
10.1111/auar.12286 · 2019 · External reference
Unresolved reference
2016 · External reference
Applying deep learning to audit procedures: an illustrative framework
10.2308/acch-52455 · 2019 · External reference
Embracing textual data analytics in auditing with deep learning
2018 · External reference
10.3920/978-90-8686-930-5_1
10.3920/978-90-8686-930-5_1 · 2022 · External reference
Reflections on the human-algorithm complex duality perspectives in the auditing process
10.1108/qram-04-2021-0059 · 2022 · External reference
Understanding digital transformation: a review and a research agenda
10.1016/j.jsis.2019.01.003 · 2019 · External reference
Digital transformation in public sector auditing: between hope and fear
10.1080/14719037.2024.2402346 · 2025 · External reference
Unresolved reference
External reference
10.1596/36515
10.1596/36515 · 2021 · External reference
A revised framework for digital transformation strategies: contemporary insights and future research pathways
10.1007/s12525-025-00838-z · 2025 · External reference
Intelligent process automation in audit
10.2308/jeta-52653 · 2019 · External reference
The impact of artificial intelligence and blockchain on the accounting profession
10.1109/access.2020.3000505 · 2020 · External reference
10.1007/978-1-137-46872-7
10.1007/978-1-137-46872-7 · ExternalCitation · doi-reference
The ethical implications of using artificial intelligence in auditing
10.1007/s10551-019-04407-1 · ExternalCitation · doi-reference
Machine learning improves accounting estimates: evidence from insurance payments
10.1007/s11142-020-09546-9 · ExternalCitation · doi-reference
Machine learning and deep learning
10.1007/s12525-021-00475-2 · ExternalCitation · doi-reference
A revised framework for digital transformation strategies: contemporary insights and future research pathways
10.1007/s12525-025-00838-z · ExternalCitation · doi-reference
Digital Transformation Strategies
10.1007/s12599-015-0401-5 · ExternalCitation · doi-reference
Generative AI
10.1007/s12599-023-00834-7 · ExternalCitation · doi-reference
Applying robotic process automation (RPA) in auditing: a framework
10.1016/j.accinf.2019.100433 · ExternalCitation · doi-reference
Elusive boundaries, power relations, and knowledge production: a systematic review of the literature on digitalization in accounting
10.1016/j.accinf.2019.100441 · ExternalCitation · doi-reference
Big data techniques in auditing research and practice: current trends and future opportunities
10.1016/j.acclit.2017.05.003 · ExternalCitation · doi-reference
ICT, public values and transformative government: a framework and programme for research
10.1016/j.giq.2013.06.002 · ExternalCitation · doi-reference
E-government and organisational transformation of government: black box revisited?
10.1016/j.giq.2013.07.006 · ExternalCitation · doi-reference
Defining digital transformation: results from expert interviews
10.1016/j.giq.2019.06.002 · ExternalCitation · doi-reference
Beyond the hype: big data concepts, methods, and analytics
10.1016/j.ijinfomgt.2014.10.007 · ExternalCitation · doi-reference
Explainable Artificial Intelligence (XAI): concepts, taxonomies, opportunities and challenges toward responsible AI
10.1016/j.inffus.2019.12.012 · ExternalCitation · doi-reference
Digital innovation and transformation: an institutional perspective
10.1016/j.infoandorg.2018.02.004 · ExternalCitation · doi-reference
Understanding digital transformation: a review and a research agenda
10.1016/j.jsis.2019.01.003 · ExternalCitation · doi-reference
What is an emerging technology?
10.1016/j.respol.2015.06.006 · ExternalCitation · doi-reference
Measuring supreme audit institutions' outcomes: current literature and future insights
10.1080/09540962.2019.1583887 · ExternalCitation · doi-reference
Exploring artificial intelligence adoption in public organizations: a comparative case study
10.1080/14719037.2022.2048685 · ExternalCitation · doi-reference
Digitally-induced change in the public sector: a systematic review and research agenda
10.1080/14719037.2023.2234917 · ExternalCitation · doi-reference
Digital transformation in public sector auditing: between hope and fear
10.1080/14719037.2024.2402346 · ExternalCitation · doi-reference
New public management is dead—long live digital-era governance
10.1093/jopart/mui057 · ExternalCitation · doi-reference
10.1093/oso/9780198297253.001.0001
10.1093/oso/9780198297253.001.0001 · ExternalCitation · doi-reference
10.1093/oxfordhb/9780199641253.001.0001
10.1093/oxfordhb/9780199641253.001.0001 · ExternalCitation · doi-reference
The unaccounted effects of digital transformation: implications for accounting, auditing and accountability research
10.1108/aaaj-01-2025-7670 · ExternalCitation · doi-reference
Changing the boundaries of public sector auditing
10.1108/jpbafm-05-2023-0079 · ExternalCitation · doi-reference
A measurement framework for assessing the digital transformation of cultural institutions: the Italian case
10.1108/medar-02-2021-1207 · ExternalCitation · doi-reference
Big data and data analytics in auditing: in search of legitimacy
10.1108/medar-03-2020-0838 · ExternalCitation · doi-reference
Exploring past, present and future trends in public sector auditing research: a literature review
10.1108/medar-09-2020-1008 · ExternalCitation · doi-reference
On humans, algorithms and data
10.1108/qram-01-2022-0005 · ExternalCitation · doi-reference
Reflections on the human-algorithm complex duality perspectives in the auditing process
10.1108/qram-04-2021-0059 · ExternalCitation · doi-reference
Digital transformation or digital standstill? Status quo bias in Swedish public sector strategies
10.1108/tg-04-2024-0078 · ExternalCitation · doi-reference
The impact of artificial intelligence and blockchain on the accounting profession
10.1109/access.2020.3000505 · ExternalCitation · doi-reference
Central audit institutions and performance auditing: a comparative analysis of organizational strategies in the OECD
10.1111/0952-1895.411997041 · ExternalCitation · doi-reference
Accounting and auditing at the time of blockchain technology: a research agenda
10.1111/auar.12286 · ExternalCitation · doi-reference
Performance auditing and adjudicating political disputes
10.1111/faam.12046 · ExternalCitation · doi-reference
Public sector audit in contemporary society: a short review and introduction
10.1111/faam.12191 · ExternalCitation · doi-reference
Performance auditing in the public sector: a systematic literature review and future research avenues
10.1111/faam.12312 · ExternalCitation · doi-reference
Digital transformation and the public sector auditing: the SAI's perspective
10.1111/faam.12317 · ExternalCitation · doi-reference
Digital affordances and remote public audit practice
10.1111/faam.12337 · ExternalCitation · doi-reference
The future of public audit
10.1111/faam.12339 · ExternalCitation · doi-reference
Transforming European governance: proposals towards transparency, sustainability and efficiency for the New European Commission (2024-2029)
10.1111/faam.70007 · ExternalCitation · doi-reference
Balancing digital transformation and modernization: pathways for public managers
10.1111/puar.70092 · ExternalCitation · doi-reference
Indexing watchdog accountability powers a framework for assessing the accountability capacity of independent oversight institutions
10.1111/rego.12316 · ExternalCitation · doi-reference
Data science, artificial intelligence and the third wave of digital era governance
10.1177/09520767231198737 · ExternalCitation · doi-reference
10.1596/36515
10.1596/36515 · ExternalCitation · doi-reference
The iron cage revisited: institutional isomorphism and collective rationality in organizational fields
10.2307/2095101 · ExternalCitation · doi-reference
Understanding radical organizational change: bringing together the old and the new institutionalism
10.2307/259163 · ExternalCitation · doi-reference
Applying deep learning to audit procedures: an illustrative framework
10.2308/acch-52455 · ExternalCitation · doi-reference
Should Accountants Be afraid of AI? Risks and opportunities of incorporating artificial intelligence into accounting and auditing
10.2308/horizons-2023-042 · ExternalCitation · doi-reference
Auditing cloud-based blockchain accounting systems
10.2308/isys-52660 · ExternalCitation · doi-reference
Learning from machine learning in accounting and assurance
10.2308/jeta-10718 · ExternalCitation · doi-reference
The robots are coming… but aren't here yet: the use of artificial intelligence technologies in the public accounting profession
10.2308/jeta-19-11-20-47 · ExternalCitation · doi-reference
Artificial intelligence applications in the auditing profession: a literature review
10.2308/jeta-2020-083 · ExternalCitation · doi-reference
Intelligent process automation in audit
10.2308/jeta-52653 · ExternalCitation · doi-reference
10.3920/978-90-8686-930-5_1
10.3920/978-90-8686-930-5_1 · ExternalCitation · doi-reference
10.4324/9781315645872
10.4324/9781315645872 · ExternalCitation · doi-reference
