Auditoría Pública nº 82. Revista de los órganos autonómicos de control externo

102 REVISTA AUDITORÍA PÚBLICA / 82 Bibliografía ¡ Abdennadher, S., Grassa, R., Abdulla, H. & Alfalasi, A. (2021) . The effects of blockchain technology on the accounting and assurance profession in the UAE: an exploratory study. J ournal of Financial Reporting and Accounting, 20(1), 53-71. doi:10.1108/JFRA-05-2020-0151. ¡ Abellán López, M. Á., & Pardo-Beneyto, G. (2020). Los sistemas de información y la auditoría informática aplicados a una institución fiscalizadora subestatal: la Sindicatura de Comptes de la Comunidad Valenciana (España). Revista GeSec, 11(2), 120-138. doi: http:// dx.doi.org/10.7769/gesec.v11i2.1060. ¡ Agostino,D.,Bracci,E.&Steccolini,I.(2022). Accounting and accountability for the digital transformation of public services. Financial Accountability & Management, 38(2), 145-151. doi:10.1111/faam.12314. ¡ Ali, S. & Green, P. (2017). IT governance mechanisms in public sector organisations. An Australian context. Journal of Global Information Management, 15(4), 41-63. doi:10.4018/jgim.2007100103. ¡ Aman, A. & Mohamed, N. (2017). The Implementation of Cloud Accounting in Public Sector. Asian Journal of Accounting and Governance, 8, 1-6. doi:10.17576/AJAG- 2017-08SI-01. ¡ American Institute of Certified Public Accountants- AICPA. (2015). Audit analytics and continuous audit. Looking toward the future. Obtenido de https:// us.aicpa.org/content/dam/aicpa/interestareas/frc/ assuranceadvisoryservices/downloadabledocuments/ auditanalytics_lookingtowardfuture.pdf. ¡ Axelsen, M., Green, P. & Ridley, G. (2017). Explaining the information systems auditor role in the public sector financial audit. International Journal of Accounting Informa-tion Systems, 24, 15-31. doi:10.1016/j. accinf.2016.12.003. ¡ Barata, K. & Cain, P. (2001). Information, not technology, is essential to accountability: Electronic records and public-sector financial management. Information Society, 17(4), 247-258. doi:10.1080/019722401753330841. ¡ Bray, J. R., Gray, M. C. & Stanton, D. I. (2020). Performance management and evaluation meets culture