{"id":"https://openalex.org/W4390322326","doi":"https://doi.org/10.1145/3629378.3629447","title":"Robotic Process Automation to Help Auditors to Improved the Audit Quality: A Systematic Literature Review and Meta-Analysis","display_name":"Robotic Process Automation to Help Auditors to Improved the Audit Quality: A Systematic Literature Review and Meta-Analysis","publication_year":2023,"publication_date":"2023-09-22","ids":{"openalex":"https://openalex.org/W4390322326","doi":"https://doi.org/10.1145/3629378.3629447"},"language":"en","primary_location":{"id":"doi:10.1145/3629378.3629447","doi":"https://doi.org/10.1145/3629378.3629447","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3629378.3629447","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3629378.3629447","source":{"id":"https://openalex.org/S7407088506","display_name":"International Conference on Industrial and Business Engineering (ICIBE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 2023 9th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"},"volume":null,"type":"review","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://dl.acm.org/doi/pdf/10.1145/3629378.3629447","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048707928","display_name":"Ignatius Edward Riantono","orcid":"https://orcid.org/0000-0002-7420-2129","observed_orcids":["https://orcid.org/0000-0002-7420-2129"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ignatius Edward Riantono","raw_affiliation_strings":["School of Accounting, BINUS University, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-7420-2129","affiliations":[{"raw_affiliation_string":"School of Accounting, BINUS University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5093599567","display_name":"Kenneth Anggrico","orcid":"https://orcid.org/0009-0000-8931-4687","observed_orcids":["https://orcid.org/0009-0000-8931-4687"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kenneth Anggrico","raw_affiliation_strings":["School of Accounting, BINUS University, Indonesia"],"raw_orcid":"https://orcid.org/0009-0000-8931-4687","affiliations":[{"raw_affiliation_string":"School of Accounting, BINUS University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5022240374","display_name":"Calvin Calvin","orcid":"https://orcid.org/0009-0000-6788-3694","observed_orcids":["https://orcid.org/0009-0000-6788-3694"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Calvin Calvin","raw_affiliation_strings":["School of Accounting, BINUS University, Indonesia"],"raw_orcid":"https://orcid.org/0009-0000-6788-3694","affiliations":[{"raw_affiliation_string":"School of Accounting, BINUS University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I166073570"],"apc_list":null,"apc_paid":null,"fwci":0.1158,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.36170213,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"298","last_page":"304"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/robotic-process-automation","display_name":"robotic process automation","score":0.9940000176429749},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9959999918937683},{"id":"https://openalex.org/keywords/auditors","display_name":"auditors","score":0.753000020980835},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.8429999947547913},{"id":"https://openalex.org/keywords/accounting-automation","display_name":"accounting automation","score":0.6129999756813049},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.5709999799728394},{"id":"https://openalex.org/keywords/compliance-burden","display_name":"compliance burden","score":0.6899999976158142},{"id":"https://openalex.org/keywords/critical-thinking","display_name":"critical thinking","score":0.6010000109672546}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7987073659896851},{"id":"https://openalex.org/C115901376","wikidata":"https://www.wikidata.org/wiki/Q184199","display_name":"Automation","level":2,"score":0.752731442451477},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.6022806763648987},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.5982120037078857},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5963183641433716},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5600867867469788},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5463250279426575},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5396414399147034},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4575047492980957},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.45687592029571533},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.44464507699012756},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.4342600107192993},{"id":"https://openalex.org/C204983608","wikidata":"https://www.wikidata.org/wiki/Q2111958","display_name":"Productivity","level":2,"score":0.43403348326683044},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.19579583406448364},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1803349256515503},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3629378.3629447","doi":"https://doi.org/10.1145/3629378.3629447","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3629378.3629447","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3629378.3629447","source":{"id":"https://openalex.org/S7407088506","display_name":"International Conference on Industrial and Business Engineering (ICIBE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 2023 9th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.1145/3629378.3629447","doi":"https://doi.org/10.1145/3629378.3629447","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3629378.3629447","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3629378.3629447","source":{"id":"https://openalex.org/S7407088506","display_name":"International Conference on Industrial and Business Engineering (ICIBE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 2023 9th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4390322326.pdf","grobid_xml":"https://content.openalex.org/works/W4390322326.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W1539987097","https://openalex.org/W2591793331","https://openalex.org/W2886573619","https://openalex.org/W2901174424","https://openalex.org/W2909731695","https://openalex.org/W2982980691","https://openalex.org/W3044761164","https://openalex.org/W3132765992","https://openalex.org/W3167496735","https://openalex.org/W4214933675"],"related_works":["https://openalex.org/W2886573619","https://openalex.org/W4294749679","https://openalex.org/W6996945104","https://openalex.org/W4375846894","https://openalex.org/W4405920621","https://openalex.org/W2982980691","https://openalex.org/W4225370703","https://openalex.org/W7071073656","https://openalex.org/W4214933675","https://openalex.org/W7220235461"],"abstract_inverted_index":{"Robotic":[0],"Process":[1],"Automation":[2],"(RPA)":[3],"is":[4,29,57],"widely":[5],"used":[6,53],"in":[7,54,72,79,88],"many":[8],"industries,":[9],"including":[10],"accounting,":[11],"to":[12,21,31,47,91,109],"automate":[13,22],"well-defined":[14],"and":[15,24,40,102],"repetitive":[16,23],"tasks.":[17],"With":[18],"the":[19,33,98],"ability":[20],"manual,":[25],"rule-based":[26],"tasks,":[27],"RPA":[28,68],"expected":[30],"change":[32],"role":[34],"of":[35,63,100],"auditors,":[36],"replacing":[37],"sloppy":[38],"tasks":[39,90],"emphasizing":[41],"critical":[42],"thinking":[43],"skills,":[44],"ultimately":[45],"leading":[46],"improved":[48],"audit":[49,74],"quality.":[50],"The":[51,61],"method":[52],"this":[55,64],"research":[56],"Systematic":[58],"Literature":[59],"Review.":[60],"results":[62],"study":[65],"indicate":[66],"that":[67],"can":[69,83],"assist":[70],"auditors":[71,87],"improving":[73],"quality":[75],"when":[76],"facing":[77],"risks":[78],"their":[80,89],"work.":[81],"It":[82],"also":[84],"help":[85,92,103],"internal":[86,93],"audits":[94],"increase":[95],"productivity,":[96],"expand":[97],"scope":[99],"risk,":[101],"overcome":[104],"compliance":[105],"burdens":[106],"by":[107],"How":[108],"do":[110],"more":[111],"for":[112],"less.":[113]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2023-12-29T00:00:00"}