Emerging technologies like data analytics and machine learning are impacting the accounting profession. In particular, significant changes are anticipated in audit and assurance procedures because of those impacts. One such potential change is audit sampling. As audit sampling only provides a...

With the growing interest and concerns about the concept of smart city, assessing the smart city gains increasing attention from government planners, policy makers and related researchers around the world. This paper aims to provide a critical review of metrics involving national frameworks,...