Review
Open access
Jun 2026
AI in auditing: Drivers and barriers to its adoption and the sociomaterial reconfiguration of the auditor’s role
The sociomaterial lens allows us to observe that the auditor’s reconfiguration occurs dynamically and continuously, relying both on the evolution of technological capabilities (material agency) and on professionals’ engagement and adaptation (social agency).
Marcio Fernando da Silva, Ariel Behr, Fernanda da Silva Momo et al.
· Journal of Accounting and Ma... · 0 citations