1. Alles, M.G.: Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Acc. Horiz. 29(2), 439–449 (2015)
2. Al-Htaybat, K., Von Alberti-Alhtaybat, L.: Big data and corporate reporting: impacts and paradoxes. Acc. Audit. Acc. J. 30(4), 850–873 (2017)
3. Appelbaum, D.A., Kogan, A., Vasarhelyi, M.A.: Analytical procedures in external auditing: a comprehensive literature survey and framework for external audit analytics. J. Acc. Lit. 40, 83–101 (2018)
4. Arsenie-Samoil, M.: The impact of using new information technologies on accounting organizations (2010). http://www.bursedoctorale.ro/public/documente/article/1335859752_Articol_rev_Mihalache_SD_FEAA_Mai2010_02.pdf
5. BDO Malaysia: Next-generation auditors (2020). https://www.bdo.my/en-gb/insights/archive/careers-insight/next-generation-auditors