Author

Emmanuel Kwame Asirifi

3 papers indexed here

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Review Open access 2026

Digital Transformation and the Evolution of Management Accounting: A Systematic Literature Review

Digital transformation is fundamentally reshaping management accounting by changing how organizations generate, analyse, and utilize information for strategic decision-making. Despite the growing body of research on artificial intelligence (AI), big data analytics, robotic process automation (RPA), blockchain, cloud co...

Simon K. M. Nayo, E. Ocansey, E. K. Asirifi · International journal of res... · 0 citations

Review Open access Sep 2026

Artificial intelligence and auditing: Legal and ethical implications for assurance providers

Artificial intelligence (AI) is changing audit practice by expanding analytical coverage, automating routine procedures, and supporting more continuous risk assessment. These benefits, however, also raise questions about accountability, explainability, professional judgment, data protection, and legal responsibility. T...

E. K. Asirifi, E. Ocansey · International journal of bus... · 0 citations

Review Open access Aug 2026

Audit data analytics adoption among large audit firms in West Africa: A systematic review of technological, organisational and institutional determinants

Audit Data Analytics (ADA) has transformed the auditing profession by enabling auditors to analyse large volumes of financial and non financial data, improving audit quality, efficiency and fraud detection. Although ADA adoption is increasing globally, evidence on its implementation in West Africa remains limited and f...

E. Ocansey, E. K. Asirifi · International journal of bus... · 0 citations