All Outputs (2)

Impact of Artificial Intelligence (AI) on Auditors: A Thematic Analysis (2021)
Journal Article
Henry, H., & Rafique, M. (2021). Impact of Artificial Intelligence (AI) on Auditors: A Thematic Analysis. IOSR Journal of Business and Management, 23(9), 1-10

Background: Artificial Intelligence (AI) has the capacity to fundamentally change the audit process. Current sampling based retrospective auditing can be replaced with real time 100% testing of the audited population. However, little is known about... Read More about Impact of Artificial Intelligence (AI) on Auditors: A Thematic Analysis.

An exploratory study of digitalisation in the UK accountancy practices initiated by Making Tax Digital and Cloud Accounting (2021)
Journal Article
Rafique, M. (2021). An exploratory study of digitalisation in the UK accountancy practices initiated by Making Tax Digital and Cloud Accounting. IOSR Journal of Business and Management, 23(4 (Series 5)), 40-46. https://doi.org/10.9790/487X-2304054046

Digitalisation is expected to bring major changes to all businesses and cloud accounting is an emerging technological trend. This grounded theory study explores the impact of the Making Tax Digital initiative and the emergence of cloud-based accounta... Read More about An exploratory study of digitalisation in the UK accountancy practices initiated by Making Tax Digital and Cloud Accounting.