Exploring auditor adaptability in the digital era through levels of expertise: The role of IT literacy
As digital transformation accelerates, auditors must adapt to technologically advanced environments, which challenge traditional audit practices and require new skills. This study investigates how auditor expertise and IT literacy interact to influence adaptability in a digital context. Through a tw...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-12-01
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| Series: | Digital Business |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666954425000213 |
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