August 20, 2025Deleted Journal

Perspectives on the Development of Digital Techniques and Tools with Implications for Accounting and Auditing Services

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Digital transformation enhances accounting and auditing through AI, blockchain, and cloud computing, suggesting important shifts in practice.

Digitalization improves efficiency in accounting and auditing, enhancing financial processes and reporting.
The integration of big data, AI, and blockchain can lead to significant competitive advantages for companies.
Observational analysis on digital tools reveals a role shift for professionals in financial services and higher trust among stakeholders.
The transformation indicates potential automation in transactions and tracking, addressing fraud risk and user needs.

Stoenoiu et al. (2025) studied this question.

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Digital transformation enhances accounting and auditing through AI, blockchain, and cloud computing, suggesting important shifts in practice.