Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice,...

Environment, Social, and Governance (ESG) information has become an essential global resource for investors. Regulators have attempted to standardize their reporting process and assure its quality but have obtained mixed results. While more companies offer ESG disclosure, it is usually not fully...