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Xinrui Jia

Xinrui Jia

Project title

Effect of disruptive technologies on audit risk and audit quality


  • Dr Marwa Elnahass
  • Prof Louise Crawford




Project description

In the audit profession, the hot topic within scholars is to explore the underlying possibility of leveraging disruptive technology in enterprises and further explore its impacts on the traditional audit profession including audit risk and audit quality.  To date, research in disruptive technology is not an emerging area in the audit profession anymore, but researchers still barely know what consequences the audit will have after using disruptive technology for enterprises and audit firms. Therefore, the purpose of my research is to explore, identify and examine how the emergence and usage of new technologies is impacting on corporate audit practice