Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/336879 
Year of Publication: 
2025
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 24 [Issue:] 4 [Year:] 2025 [Pages:] 720-746
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
Research Question: How is audit digitalization affecting the dynamics between auditors and their clients? Motivation- Digital technology expansion seems to concern all fields including financial audit field. This fact is likely to impact different aspects in the auditor-client relationship. We have therefore chosen to explore those aspects and analyse how digital innovation is likely to impact them. Idea: The idea of the present study is to investigate whether digital technology expansion in auditing is likely to enhance the relationship between financial auditors and their clients. Data: The study used a qualitative approach based on 10 semi-structured interviews with auditors from France, Luxembourg, and Morocco. With an average answer rate of 20%, we analysed data through thematic analysis. Objective- The study aims to explore how digitalization reshapes the auditor–client relationship, with a focus on the main determinants that influence this transformation from auditors’ perspectives. Findings: The results of this study showed that the expansion of digital technology in auditing improved quality, which is one of the most important criteria generating clients’ satisfaction. Nonetheless, considering digital tools advantages in terms of remote working, we found that this expansion should not be reflected at the expense of proximity vis-à-vis audited entities. Further, we found that auditors are making great efforts to ensure security and confidentiality of their client’s financial information, which contributes to strengthen customers’ trust towards their auditors. Finally, this study showed that fixing reasonable audit fees is essential to maintain a good relationship with clients. In this context, it may be noted that these fees consider the amortization of technological investments supported by audit firms. Contribution: This study explains how digitization influences auditor-client relationship. It offers researchers and professionals valuable insights, likely to be used to enhance the comprehension of auditor-client specifics in the digital era.
Subjects: 
Auditor-client relationship
auditors
clients
digital tools
JEL: 
M42
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

Files in This Item:
File
Size
501.43 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.