Author

Aini Indrijawati

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Review Open access 2026

Challenges of Technology Implementation in Accounting Information Systems: A Systematic Literature Review and Bibliometric Analysis

This study aims to identify research developments and map the main challenges of technology implementation in AIS through a Systematic Literature Review (SLR) approach and bibliometric analysis. Data were obtained from the Scopus database using the PRISMA framework, resulting in 52 articles that met the inclusion crite...

Dedeh Cahyani Toresa, Andi Naimah Syakir, G. Pontoh et al. · International journal of res... · 0 citations

Open access Sep 2026

The Influence of Big Data, CAATs, and Auditor Religiosity on Fraud Detection with Task-Specific Knowledge as A Moderating Variable

Fraud remains a persistent threat to financial governance, requiring auditors to integrate technological tools and professional expertise to enhance fraud detection capabilities. This study examined the effects of Big Data, Computer-Assisted Audit Techniques (CAATs), and auditor religiosity on fraud detection while ass...

E. Imelda, Ivan Kanel, Rousilita Suhendah et al. · Journal Research of Social S... · 0 citations

Conference Aug 2026

Trends, Challenges, and Future Direction of Blockchain in Auditing

The findings indicate that the main trends in blockchain usage include strengthening audit trails, verifying encrypted data, and integration with advanced technologies such as Artificial Intelligence (AI), Internet of Things (IoT), and smart contracts, which enhance audit efficiency, security, and transparency.

Abdul Rasak, A. Anggraeni, Namra et al. · Global Conference on Busines... · 0 citations