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• W4221042785 abstract "Purpose The differences between Big audit firms (BigN) and non BigN (nBigN) have been discussed at the international level from various points of view, focusing in particular on issues regarding the different quality of the services offered. This study aims to analyze the impact of digitalization on audit firms in the Italian context, seeking to understand how this phenomenon has influenced the quality differences already studied in the scientific literature. Design/methodology/approach The research adopts a qualitative approach, using semi-structured interviews. A total of 16 professionals working in the legal audit world were interviewed. The firms involved were PricewaterhouseCoopers, KPMG, Ernst and Young and Deloitte in the BigN category and BDO Italia Spa, MooreAxis Srl and Analisi Spa in the non Big class. The data collected via the interviews underwent thematic analysis. This analysis allowed the identification of three topics, on which the presentation of the results concentrated. Findings The findings of this research reveal that the digitalization of companies has widened the quality gap between Big and non BigN. BigN have been better able to exploit the benefits of the new digital technologies due to their greater investment capacity. At the same time, stakeholders’ expectations of the audit process in terms of quality have increased sharply, also in relation to nBigN. Originality/value This study’s main contribution is its analysis of the impact of digitalization on the audit quality of BigN and nBigN. This paper contributes to the existing literature by studying the consequences of digitalization on nBigN, a topic previously unexplored in the scientific literature (Manita et al. , 2020), and the impact of new technologies in the context of audit firms in general." @default.
• W4221042785 created "2022-04-03" @default.
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• W4221042785 date "2022-03-14" @default.
• W4221042785 modified "2023-09-27" @default.
• W4221042785 title "Audit quality and digitalization: some insights from theItalian context" @default.
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• W4221042785 doi "https://doi.org/10.1108/medar-08-2021-1399" @default.
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