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An Exploratory Study on Auditing Standards for Embracing New Technologies: Remote Inventory Observation.

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Title: An Exploratory Study on Auditing Standards for Embracing New Technologies: Remote Inventory Observation.
Authors: Yoon, Yangin1 (AUTHOR), Duan, Huijue Kelly2 (AUTHOR), Hsieh, Sheng-Feng3 (AUTHOR)
Source: Journal of Emerging Technologies in Accounting. Spring2026, Vol. 23 Issue 1, p157-173. 17p.
Database: Business Source Ultimate
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  Data: An Exploratory Study on Auditing Standards for Embracing New Technologies: Remote Inventory Observation.
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Emerging+Technologies+in+Accounting%22">Journal of Emerging Technologies in Accounting</searchLink>. Spring2026, Vol. 23 Issue 1, p157-173. 17p.
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RecordInfo BibRecord:
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      – Type: doi
        Value: 10.2308/JETA-2024-033
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      – Code: eng
        Text: English
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        PageCount: 17
        StartPage: 157
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      – TitleFull: An Exploratory Study on Auditing Standards for Embracing New Technologies: Remote Inventory Observation.
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            NameFull: Yoon, Yangin
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            NameFull: Duan, Huijue Kelly
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            NameFull: Hsieh, Sheng-Feng
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            – D: 01
              M: 03
              Text: Spring2026
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              Y: 2026
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              Value: 23
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            – TitleFull: Journal of Emerging Technologies in Accounting
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