LIC'25 TRACKS > TRACK I- Audit, Control and Governance

TRACK I: Audit, Control and Governance

in the Face of Sustainability and Ongoing Change

This track aims to explore the evolving practices of audit and governance in a context shaped by ESG reporting, the rise of AI, and the pursuit of sustainable performance. The following areas are indicative focal points:

1. Audit Quality: A Cornerstone of ESG Reporting

High-quality ESG auditing has become a strategic tool to reinforce the credibility of sustainability commitments, forming a key link in the ESG reporting trust chain. Ensuring long-term prosperity requires a strengthened regulatory and professional framework—encompassing not only financial statements but also sustainability reports and ESG practices (Lufeng & Xiaoxiao, 2025). Standards such as IFRS S1 and S2 (ISSB) and the ESRS under the CSRD directive aim to enhance sustainability transparency, requiring auditors to adapt and transform regulatory compliance into a lever of lasting trust.

2. Audit in the Age of AI: Challenges and Prospects

Global disruptions—driven by technology, economic crises, AI, and cyber threats—require firms to rapidly adapt, calling for audit practices capable of assessing resilience, agility, and risk management in volatile environments (Shehadeh & Hussainey, 2025). Research has advanced on digitalisation and AI in auditing, covering Big Data (Appelbaum et al., 2017), continuous auditing (Hardy & Laslett, 2015), audit quality and efficiency (Commerford et al., 2022), fraud detection, blockchain, and cloud auditing (Mugwira, 2022). AI offers opportunities to streamline processes, enhance accuracy, and mitigate risk—particularly through fraud detection and the analysis of complex financial data (Ramdi, 2021; Sun, 2019). However, its use raises critical ethical concerns around privacy, bias, and transparency, necessitating suitable regulatory and ethical frameworks (Munoko et al., 2020).

3. Audit, Governance, and Sustainable Performance

Audit quality plays a central role in corporate responsibility, especially regarding disclosures on climate change and its impacts. Studies show that audit quality is a key driver of corporate performance (Uyar et al., 2023), while responsible audit and governance practices aim to align financial objectives with sustainable outcomes—promoting long-term transparency, accountability, and resilience (Saed et al., 2024; Alaamri et al., 2024).

Submit your paper

Track Chairs

Raida Chakroun – raida.chakroun@ihec.ucar.tn
Mariam Dammak – mariem.dammak@iscae.uma.tn

References

Alaamri, Y., Hussainey, K., Nandy, M., & Lodh, S. (2024). The impact of audit quality and climate change reporting on corporate performance : a review and future research agenda. Journal of Accounting Literature, 46(4), 611-629.

Alles, M. G., & Gray, G. L. (2020). Artificial intelligence and the audit: Considering the implications of automation for trust in audited financial statements. Journal of Emerging Technologies in Accounting, 17(2), 89-103. https://doi.org/10.2308/jeta-19-066

Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017). Big Data and Analytics in the Modern Audit Engagement: Research Needs. Auditing: A Journal of Practice & Theory, 36, 1-27. https://doi.org/10.2308/ajpt-51684

Commerford, B. P., Dennis, S. A., Joe, J. R., & Ulla, J. W. (2022). Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence. Journal of Accounting Research, 60(1), 171-201. https://doi.org/10.1111/1475-679X.12407

Fedyk, A., Hodson, J., & Khimich, N. (2022). Is artificial intelligence improving the audit process? Review of Accounting Studies, 27, 938-985. https://doi.org/10.1007/s11142-022-09697-x

Hardy, G., & Laslett, R. (2015). Continuous auditing: The Metcash journey. Chartered Accountants Journal, 94(1), 38-41.

Lufeng G et Xiaoxiao L, (2025). Why Do ESG Rating Differences Affect Audit Fees?—Dual Intermediary Path Analysis Based on Operating Risk and Analyst Earnings Forecast Error. Sustainability, vol. 17, no 2, 1-17

Mugwira, T. (2022). Internet Related Technologies in the auditing profession : A WOS bibliometric review of the past three decades and conceptual structure mapping. Spanish Accounting Review, 25(2), 201-216.

Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209-234. https://doi.org/10.1007/s10551-019-04407-1

Ramdi, I. (2021). La technologie digitale et la profession d'audit : Quel impact ? International journal of accounting, finance, auditing, management and economics, 2(6-1), 126-144. https://doi.org/10.5281/zenodo.5730568

Saeed, A., Zafar, M. W., Manita, R., & Zahid, N. (2024). The role of audit quality in waste management behavior. International Review of Economics & Finance, 89, 1203-1216.

Shehadeh, M et Hussainey, K (2025). From Digital Disruption to Dominance : Leveraging FinTech Applications for Sustainable Growth. EmeraldPublishing

Sun, T.S. (2019). Applying Deep Learning to Audit Procedures: An Illustrative Framework. Accounting Horizons, [e-journal] 33(3) _, 89-109. https://doi.org/10.2308/acch-52455.

Uyar, A., Elbardan, H., Kuzey, C., & Karaman, A. S. (2023). Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption ? International Journal of Accounting & Information Management, 31(1), 1-36.