Search results

1 – 2 of 2
Per page
102050
Citations:
Loading...
Available. Open Access. Open Access
Article
Publication date: 11 June 2024

Diogo Leocádio, Luís Malheiro and João Carlos Gonçalves dos Reis

This study examines the dynamics of innovative auditing practices in the digital age, with a specific focus on auditor competencies. Within this scope, we highlight the necessity…

2133

Abstract

Purpose

This study examines the dynamics of innovative auditing practices in the digital age, with a specific focus on auditor competencies. Within this scope, we highlight the necessity of redefining auditing practices and the essential adaptation required from auditors. The primary objective is to understand comprehensively how auditor competencies can be strengthened to meet the challenges posed by innovative audit practices.

Design/methodology/approach

A Systematic Literature Review (SLR) was conducted to explore this theme, ensuring rigor and credibility in the outcomes. The results emphasize the importance of auditors strengthening professional competencies, embracing technological agility, and promoting ongoing professional development initiatives.

Findings

The triadic framework comprising—Auditor, Auditing Practices, and Digital Audits— forms the basis for innovative audit practices. This manuscript further discusses the transition of advanced technologies, laying the groundwork for the evolution of auditing practices. Through a systematic assessment of the literature, this study develops a framework for innovative, ethically driven, and effective auditing practices, ensuring the occupation's relevance and value. Future investigations should focus on the ethical implications of automation in auditing practices and develop innovative frameworks tailored to diverse organizational contexts.

Originality/value

The study addresses a contemporary issue by examining the evolving nature of auditing practices considering digital transformation. Practical implications highlight the enhancement of auditor roles in digital transformation, covering ethics, technological adaptation, and continuous development to uphold the profession's integrity. This focus acknowledges the changing dynamics of business and the growing role of technology in auditing processes.

Details

Digital Transformation and Society, vol. 4 no. 1
Type: Research Article
ISSN: 2755-0761

Keywords

Available. Open Access. Open Access
Article
Publication date: 1 March 2023

Gonzalo Maldonado Guzmám and Sandra Yesenia Pinzón Castro

Eco-innovation is emerging as one of the most important constructs that improve environmental sustainability of firms. However, it has been shown that companies alone cannot…

1666

Abstract

Purpose

Eco-innovation is emerging as one of the most important constructs that improve environmental sustainability of firms. However, it has been shown that companies alone cannot adequately develop eco-innovation activities, which is why they require the implementation of external collaboration activities with intermediaries, suppliers and stakeholders to achieve a higher level of eco-innovation activities and improve business performance of manufacturing firms. Therefore, this research fills this gap by exploring the importance of the relationship between collaboration and eco-innovation.

Design/methodology/approach

The research is conducted through an extensive literature review with a research model consisting of 5 measurement scales, 24 items and 4 hypotheses. A self-administered questionnaire was distributed to a sample of 460 firms in Mexico, analyzing the data set through confirmatory factor analysis and structural equation models.

Findings

The results obtained from this study suggest that collaboration has significant positive effects both on the eco-innovation of products, processes and management, as well as on the business performance of companies in the automotive industry.

Practical implications

The findings of this study have important implications both for the public administration (e.g. development of policies to support companies and financing programs) and for the managers of companies in the automotive industry (e.g. training program for employees and collaboration with other firms).

Originality/value

This paper fills a research gap by expanding the limited body of knowledge that relates collaboration eco-innovation and business performance, which is why this research aims to fill this existing gap in the literature and explore the relationship between collaboration, eco-innovation and business performance.

Details

International Journal of Industrial Engineering and Operations Management, vol. 5 no. 3
Type: Research Article
ISSN: 2690-6090

Keywords

1 – 2 of 2
Per page
102050