Purpose - This study examines the determinants affecting the adoption of blockchain technology in Jordanian audit businesses, emphasizing age disparities among auditors. This study significantly contributes by analyzing generational differences in blockchain technology (BCT) uptake, offering...

Purpose: This article evaluated the decline of registered auditors (RAs) and its impact on the future of the assurance industry in South Africa. Auditors play a critical role in ensuring the transparency, trust, and credibility of financial statements. The decrease in the number of registered...

Artificial intelligence (AI) and machine learning (ML) are reshaping financial auditing by enabling greater efficiency, precision, and risk detection. Leveraging the U.S. Securities and Exchange Commission (SEC) Financial Statement Data Sets for the fiscal year 2024, a dual-model framework...