Innovation in auditing is a challenging process. Nevertheless, it is clear auditors need to change and adapt to the changing environment. In this research, we examine the change process and try to learn what is needed for a successful introduction of new audit methodology.
Title: Evaluating the Change Process for Business Risk Auditing: Legitimacy Experiences of non-Big 4 Auditors
Authors: Joost van Buuren, Christopher Koch, Niels van Nieuw Amerongen, and Arnold M. Wright
Journal: AUDITING: A Journal of Practice & Theory, May 2018, Vol. 37, No. 2, pp. 249-269
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