Disputation i företagsekonomi

Lazarus Elad Fotoh försvarar sin doktorsavhandling i företagsekonomi "Technologies in External Audits: Current Impacts and Future Implications".

Doktorsavhandling Lazarus Elad Fotohs 2025:10

Nedan följer en kort beskrivning av innehållet (ur baksidestexten):

Technology is transforming audits, but its impact remains unclear. This thesis examines and enhances understanding of technologies in external auditing and the factors slowing their adoption. It adopts multiple research methods, operationalised across five studies. Findings show that emerging technologies enhance audit efficiency and effectiveness while reducing the expectation gap. They will also shape future audits by influencing perceptions, auditor-client relationships, regulatory frameworks, audit structures, procedures, professional profiles, innovation, and audit quality. Less advanced technologies provide benefits such as cost and time savings, flexibility, and multitasking, partially improving audit efficiency and effectiveness. They also facilitate the realisation of dynamic capabilities during turbulent times by supporting audit evidence collection and client communication. However, they struggle with complex audit procedures, reliability, and internal controls. Despite their potential, emerging technologies face slow adoption, primarily due to the deficiency of standards. This thesis identifies key drivers of adoption, categorised as internal, external, and other factors, crucial for the audit industry to navigate the evolving audit landscape.

Händelsen är öppen för allmänheten.

Medverkande

  • Bino Catasus, opponent, professor, Stockholms universitet
  • Pernilla Broberg, betygsnämnd, docent, Linköpings universitet
  • Monika Magnusson, betygsnämnd, docent, Karlstads universitet
  • Tobias Svanström, betygsnämnd, professor, Umeå Universitet

Upplysningar