The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Robotic Process Automation for Auditing
Abstract
The advent of Robotic Process Automation (RPA) has the potential to disrupt the traditional audit model. With its capability to automate rules-based tasks that are repetitive and manual, RPA is expected to repurpose the role of the auditor by replacing perfunctory tasks and emphasizing higher order thinking skills that will eventually lead to enhanced audit quality. This editorial envisages the future of audit by introducing the concept of RPA and describing its usage in auditing. Moreover, considerations for RPA-based audits and a series of research questions are presented with the objective to create a dialogue in this evolutionary area.
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Citations
Cites
The future of employment: How susceptible are jobs to computerisation?
Frey, C. B., & Osborne, M. A. (2017) · Technological Forecasting and Social Change · doi:10.1016/j.techfore.2016.08.019 · Cited by 8,727
Issa, H., Sun, T., & Vasarhelyi, M. A. (2016) · Journal of Emerging Technologies in Accounting · doi:10.2308/jeta-10511 · Cited by 491
Self-citation
Cited by
The digital transformation of external audit and its impact on corporate governance
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020) · Technological Forecasting and Social Change · doi:10.1016/j.techfore.2019.119751 · Cited by 533
Robotic Process Automation and Artificial Intelligence in Industry 4.0 – A Literature review
Ribeiro, J., Lima, R., Eckhardt, T., & Paiva, S. (2021) · Procedia Computer Science · doi:10.1016/j.procs.2021.01.104 · Cited by 489
Challenges and opportunities for artificial intelligence in auditing: Evidence from the field
Kokina, J., Blanchette, S., Davenport, T. H., & Pachamanova, D. (2025) · International Journal of Accounting Information Systems · doi:10.1016/j.accinf.2025.100734 · Cited by 375
Explaining the (non-)adoption of advanced data analytics in auditing: A process theory
Krieger, F., Drews, P., & Velte, P. (2021) · International Journal of Accounting Information Systems · doi:10.1016/j.accinf.2021.100511 · Cited by 133
Digital transformation and the public sector auditing: The SAI’s perspective
Otia, J. E., & Bracci, E. (2022) · Financial Accountability & Management · doi:10.1111/faam.12317 · Cited by 124
Metadata
- Authors
- Moffitt, K. C., Rozario, A. M., & Vasarhelyi, M. A.
- Venue
- Journal of Emerging Technologies in Accounting
- Publisher
- American Accounting Association
- Published
- 2018-07-01
- Volume
- 15
- Issue
- 1
- Pages
- 1-10
- ISSN
- 1554-1908 (ISSN-L)
- 1558-7940
- OpenAlex
- W2886573619
- Cited by
- 417
- References
- 2
- Type
- journal article
- Language
- en
- Open access
- closed
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- Moffitt, K. C., Rozario, A. M., & Vasarhelyi, M. A. (2018). Robotic Process Automation for Auditing. Journal of Emerging Technologies in Accounting. https://doi.org/10.2308/jeta-10589
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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