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This study aims to promote the need for advanced skills acquisition within the LIS and academic libraries. This study focuses on the importance of library management systems and the need for the graduates to be equipped with analytics skills. Combined with basic data, text mining and analytics, knowledge classification and information audit skills would benefit libraries and improve resource allocation. Agile institutional libraries in this big data era success hinge on the ability to perform depth analytics of both data and text to generate useful insight for information literacy training and information governance.

This paper adopted a living-lab methodology to use existing technology to conduct system analysis and LMS audit of an academic library of one of the highly ranked universities in the world. One of the benefits of this approach is the ability to apply technological innovation and tools to carry out research that is relevant to the context of LIS or other research fields such as management, education, humanities and social sciences. The techniques allow us to gain access to publicly available information because of system audits that were performed. The level of responsiveness of the online library was accessed, and basic information audits were conducted.

This study indicated skill gaps in the LIS training and the academic libraries in response to the fourth industrial technologies. This study argued that the role of skill acquisition and how it can foster data-driven library management operations. Hence, data mining, text mining and analytics are needed to probe into such massive, big data housed in the various libraries’ repositories. This study, however, indicated that without retraining of librarians or including this analytics programming in the LIS curriculum, the libraries would not be able to reap the benefits these techniques provided.

This paper covered research within the general and academic libraries and the broader LIS fields. The same principle and concept is very important for both public and private libraries with substantial usage and patrons.

This paper indicated that librarianship training must fill the gaps within the LIS training. This can be done by including data mining, data analytics, text mining and processing in the curriculum. This skill will enable the news graduates to have skills to assist the library managers in making informed decisions based on user-generated content (UGC), LMS system audits and information audits. Thus, this paper provided practical insights and suggested solutions for academic libraries to improve the agility of information services.

The academic librarian can improve institutional and LMS management through insights that are generated from the user. This study indicated that libraries' UGC could serve as robust insights into library management.

This paper argued that the librarian expertise transcends information literacy and knowledge classification and debated the interwoven of LMS and data analytics, text mining and analysis as a solution to improve efficient resources and training.

Introduction: Information technology is a field with particular importance in the activity of companies, which requires additional procedures in the audit of financial statements.

Aim: The purpose of the chapter is to identify the reports in which the financial auditors considered the impact of information technology on the financial statements of companies as a Key Audit Matter (KAM) and what was the approach in assessing this issue.

Method: The sample consists of companies listed on the primary market on European stock exchanges for 2013–2021 from 25 countries. Data were synthesised, systematised and analysed according to auditor type, audit year, countries and industries.

Findings: During the analysed period, 465 KAMs were identified for 174 distinct companies that referred to information technology, of which a Big4 auditor issued 97 per cent. The most KAMs were issued on companies from countries such as the United Kingdom, the Netherlands and Norway, and the least in Austria, the Czech Republic, Hungary and Italy. Also, most KAMs were issued by auditors in 2018 (19 per cent), and the least in 2013 (2 per cent). The industry that recorded the most KAMs related to information technology was finance, insurance, and real estate (64 per cent), and those which identified a single KAM on this topic were agriculture, forestry, fishing.

Conclusion: Information technology and its impact on audit quality and automation remain a growing topic especially in this pandemic period that caused more changes in the financial audit planning and risk assessment. The auditors were forced to perform remote audits and use information technology more than in previous years.

This paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights the relationships between these factors to determine if the proposed model can provide a more comprehensive means of comprehending how auditors in government banks have adopted BT.

The study uses the unified theory of acceptance and use of technology and expands it by incorporating five external constructs: “system trust”, “cost”, “transparency”, “security” and “auditor's skill.” This study employed a quantitative and exploratory methodology through the gathering and examination of data from 300 auditors. For the evaluation of the measurement and structural models, the authors adopted the partial least squares structural equation modelling approach with SmartPLS v4.

The findings demonstrate that “auditor's skill and four government features of BT adoption” are major factors in government bank auditors' adoption of BT. Additionally, the findings indicate that social influence is a potent indicator of one's intention to adopt BT in the banking industry.

One limit of this study is the selection of governmental perspective. This study is limited to auditors' opinions, who work at the government banks. Further studies may consider other perspectives in order to provide an in-depth analysis of blockchain.

This paper offers valuable insights into the factors influencing the adoption of blockchain technology in Iraqi governmental banks. It provides empirical evidence supporting auditing units and internal auditors in enhancing their job performance through the adoption of such technology.

This study contributes to the existing literature on technology adoption within the audit profession, specifically examining the use of blockchain technology. By exploring the features of technology adoption within government institutions in the auditing field, it introduces a new perspective, emphasizing the importance of auditor skills.

In the fourth industrial revolution, where business accounting integrates with automation through artificial intelligence (AI) and information communication technology (ICT), auditors must be able to access and analyze vast data and information to identify potential risks and issues. Using data analytics and AI to study significant amounts of data linked to audits, this study aims to investigate auditing practices by leveraging ICT and AI to enhance the audit process.

Bibliometric and quantitative research techniques have been used in the study’s mixed-method process. The theoretical underpinnings of AI have been investigated using the bibliometric research method, and the challenge of implementing ICT-enabled auditing practices among auditing professionals has been studied using the quantitative research method. Surveys, interviews and bibliometric analysis have all been used as data-gathering techniques.

Research in AI and auditing has a broad worldwide scope, involving developed and developing nations. ICT perceived benefits have no direct effect on auditing practices. However, ICT training has a mediating effect on the relationship between ICT perceived benefits and auditing practices. ICT adoption has no moderating effect on the relationship between ICT training and auditing practices.

Findings have significance for lead auditors, policymakers and the Institute of Chartered Accountants of India (ICAI), who are keenly interested in upgrading the auditing practice of accounting professionals in India by incorporating AI and ICT determinants.

This research makes a significant contribution by offering a thorough framework for improving the knowledge management of practising auditors regarding ICT adoption, training and perceived benefits, a crucial component of auditing practices in the digital age. In addition, it provides insightful information about how AI affects accounting practices, which may point the way for further study in this area.

This research has significant implications for auditing firms in India. It can inform ICAI, policymakers and regulators in their attempts to foster the incorporation of AI and ICTs in auditing practice.

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.

The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption.

The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

The main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC).

Using 452 CPAs in Thailand as samples, mail questionnaires were used and sent to collect the data. Descriptive analysis, correlation matrix and path analysis were used to analyze the data.

The results of this study indicated that audit data analytics had a positive impact on AQ and ARC. Cybersecurity, used as a moderator in this study, was found to be the interaction between ADA, AQ and review continuity.

Auditors and audit firms can consider using big data in their data analytics to improve AQ and ARC.

Resource advantage theory has been used in this study to explain the impact of ADA on AQ and ARC in Thailand.

This paper aims to provide a maturity model for information security awareness (MMISA), based on the literature, expert interviews and feedback. In addition to developing the MMISA, the authors investigate the role of the three decisive factors that affect ISA maturity level: risk management mechanism, organizational structure and ISA.

The research methodology is a combined one; qualitative and quantitative methods were applied, including surveying the literature, interviews and developing a survey to collect quantitative data about decisive factors that affect ISA maturity level. The authors perform a variance-based partial least squares-structural equation modeling (PLS-SEM) investigation of the relationships between these factors.

The investigation of decisive factors of ISA maturity levels revealed that if the authors identify a strong risk assessment mechanism (through a documented methodology and reliable results), the authors can expect a high level of ISA. If there is a well-defined organizational structure with clear responsibilities, this supports the linking of a risk management mechanism with the level of ISA. The connection between organizational structure and ISA maturity level is supported by ISA activities: an increased level of awareness actions strengthens an organizational structure via the best practices learned by the staff.

The main contribution of the proposed MMISA model is that the model offers controls and audit evidence for maturity levels. Beyond that, the authors distinguish in the MMISA model controls supporting knowledge and controls supporting attitude, emphasizing that this is not enough to know what to do, but the proper attitude is required too. The authors didn't find any other ISA maturity model which has a similar feature. The contribution of the authors' work is that the authors provide a method for solving this complex measurement problem via the MMISA, which also offers direct guidance for the daily practices of organizations.

The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to conduct the work remotely.

Five in-depth semi-structured interviews of internal audit experts that work in German retail and manufacturing industry were conducted between February and April 2021.

The authors find that the importance of audit technologies did not change significantly due to the pandemic, as audit technologies were already an integral part of internal audits. Interestingly, the transition to remote audits occurred with remarkable speed and efficiency. The presence of well-functioning information and communication technologies emerges as a critical facilitator for effective remote communication, collaboration and data exchange. However, audit technologies can only partially replace physical on-site examinations and human interaction. The main challenges of remote audits are related to the auditing of non-digitalized processes and the inherent limitations of auditee interviews and interactions.

The authors' interview approach does not allow to cover variations between industries and between countries. While internal audit experts provided notably consistent responses during the interviews, acknowledging that the sample size is very small is important.

The COVID-19 pandemic serves as a catalyst for increased digitalization and technology adoption within the realm of internal auditing. A hybrid approach combining the benefits of on-site and remote audits is expected to prevail in the future.

The paper is among the first to document the effects of the COVID-19 pandemic on the work of internal auditing using field-based research methods.

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession.

With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools.

The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit.

This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.