THE IMPACT OF EMERGING TECHNOLOGIES ON FINANCIAL AND ACCOUNTING AUDIT PRACTICES

Authors

  • EL FILALI ISSAM Researcher-Lecturer at ENCG-EL JADIDA Interdisciplinary organizational research laboratory University Chouaib Doukkali
  • OUBERNI SARAH Doctoral student in economics and management Interdisciplinary organizational research laboratory University Chouaib Doukkali

Keywords:

emerging technologies, financial audit, automation, artificial intelligence, blockchain

Abstract

Artificial intelligence and emerging technologies, such as blockchain and robotic process automation, are of paramount importance in modernizing financial and accounting auditing. These innovations enable more efficient data analysis, enhance fraud detection, and shorten execution times. However, they also present ethical and organizational challenges, necessitating a rapid adaptation of audit practices and auditors' skills. This article explores these issues, the transformations in auditors roles, and the governance challenges associated with the digitalization of processes.

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Published

10-01-2026

How to Cite

EL FILALI ISSAM, & OUBERNI SARAH. (2026). THE IMPACT OF EMERGING TECHNOLOGIES ON FINANCIAL AND ACCOUNTING AUDIT PRACTICES. Well Testing Journal, 35(S1), 20–28. Retrieved from https://welltestingjournal.com/index.php/WT/article/view/273

Issue

Vol. 35 No. S1 (2026): Jan-Mar2026

Section

Research Articles

License

Copyright (c) 2026 Well Testing Journal

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