The information system impact on auditing: systematic literature review

Mufleh Amin Al Jarrah and Samer Fawaz Alhawari

International Journal of Accounting, Auditing and Performance Evaluation, 2025, vol. 21, issue 3/4, 652-672

Abstract: This study uses a systematic literature review (SLR) procedure and analyses 49 peer-reviewed journal papers published from 2010 to 2022. The evaluation used four criteria to identify information system development on auditing throughout: geographic areas, names and quality of the journals, topics and sub-topics, and timelines of the peer-reviewed papers. Also, this study critically interprets the scepticism that may be expressed by researchers, by analysing the features and challenges. As a result, the increasing interest in auditing research might be fostered by embedding new breakthroughs in information systems, measurement, and evaluation as well as maturity, techniques, and applications. Finally, this study generates new ideas, critical comments, and research directions in this discipline.

Keywords: auditing; information system; audit system; management system; systematic literature review; challenges of auditing; adopting information system. (search for similar items in EconPapers)
Date: 2025
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