#2869. Audit practice: A straightforward trade or a complex system?

November 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Economics, Econometrics and Finance (all);
Accounting;
Places in the authors’ list:
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Abstract:
The article uses the prism of complexity theory to study changes in audit practice in recent years. The results show that audit firms are complex adaptive systems and new skill sets and ways of working in audit practice are well known for their adaptation, co-evolution and emerging behaviors that include virtual audits and telecommuting that have been driven by the COVID-19 pandemic.
Keywords:
audit practice; complex adaptive systems; complexity theory; COVID-19; skillsets; technology; ways of working

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