Presentation of the report: “Digitalization and auditing financial statements: research directions” at the XXII April Conference

On April 26, Zhuldyz Dyussekeyeva presented her report at the Y-26-1 session “Instrumental methods in Economic and social Research-1”

The study analyzes the development of auditing financial statements in the Digital Economy. Improving the methodological and practical basis in digital solutions for auditing financial statement can significantly reduce time and transaction costs. The empirical basis for the study was the bibliographic information system Web of Science Core collection, using a representative sample of works on the digitalization of auditing financial statements. The main findings of the research are that, since 2017, the use of digital technologies in auditing has been a promising direction and there has been a significant increase in the number of publications in this area. The bibliometric analysis revealed several directions of development in the industry that are of great interest to researchers and the "Big Four" auditors.

Presentation to the report