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Data analytics adoption in financial auditing: institutional pressures, conformity and resistance

Year: 2026

Type: article

Source: Journal of Accounting & Organizational Change

DOI: 10.1108/jaoc-03-2025-0093

Authors: Ahmed Atef Oussii, Naouel Fendri Zouari

Institution: Manouba University

Language: English

Topic: Robotic Process Automation Applications

Subfield: Industrial and Manufacturing Engineering

Field: Engineering

Domain: Physical Sciences

SDGs: Decent work and economic growth, Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7155067425

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Cites: 54

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