70th World Continuous Auditing & Reporting Symposium
Sevilla, Spain
May 21-22,2026
About the Conference
| About the Conference |
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| Preliminary Agenda |
| Registration Link |
| Things to Note |
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| Logistics Information |
Presentations
Session 1
Eric Cohen
From Generative AI to agentic audit - the rapid evolution of tooling for continuous auditing and reporting
Jennifer Joe
Friend or foe? the effects of humanizing AI on auditor reliance
Graham Gal
Extensional reasoning and the evaluation of internal controls
Hussein Issa
Governing agentic generative AI as strategic actors - extending information governance theory for agentic information systems
Session 2
Carlos Fernández
eIDAS2. Redefining trust in a digital Europe
Enrique Bonsón, Michaela Bednárová, David Perea-Khalifi
Reporting on artificial intelligence governance in Europe - an empirical analysis of IBEX-35 and DAX-40 companies using agentic AI
Eva Esteban Bragado
VIME - a new experimental statistic for visualizing business multilocalization in Spain
Pedro Antonio Marín Cervantes, José Carlos Madrid, José Luis Pérez Suso, Isabel Martínez Conesa
Artificial intelligence in auditing - mapping the evolution of a research field
Session 3
Natália Macová, Michaela Bednárová, Domenica Lavorato
Integrating technological risk into audit reporting - evidence from key audit matters
Rocio Bonsón, Michaela Bednárová, Natália Macová
Strategic adoption of AI chatbots in fashion - the role of luxury positioning and operational scale
Gema Albort, Emma Berenguer, David Perea-Khalifi
Digital payment communication on X - an analysis of user engagement in Spanish financial institutions
Guilherme Fernandes, Rui Francisco da Cruz
Automated invoice analysis for auditing and accounting - a QR-code-driven approach
Patrícia Rodeia, Raul Laureano
Mobile number portability - predictive analytics
Mellissa Dardani, Miklos Vasarhelyi
A framework for predictive analytics in auditing - one click audit
Keynote (Friday)
Juraj Tobák
Beyond Legacy ERP - revolutionizing accounting and reporting with AI and the cloud
Session 4
Javier Parra-Domínguez, Laura Sanz-Martín, Lorena Sánchez-Pravos
ESG audit in the age of AI - application of transformers for double materiality compliance
Gustavo Juan Porporato Daher
The impact of AI on enterprise resources planning systems - market insights from accounting and financial solutions
Manuela Prieto-Rodríguez, Ana Irimia-Diéguez, Gema Albort-Morant
The cyclical reinforcement patterns in paytech adoption
Mafalda Santorum, Ricardo Pires
Digital procurement analytics - a data-driven platform for supplier evaluation, transparency and continuous assurance
Session 5
Michael Alles
The role and contribution of AIS research into generative AI - a critical review of all recent IJAIS publications
Helen Brown-Liburd
Auditor judgment as a behavioral control mechanism in AI-driven audits
Samuel Gómez Vidal, David Velasco Ayuso
AI-driven risk assessment for continuous auditing of internal control reports in the andalusian local public sector
Keynote & Closing
Miklos Vasarhelyi
Continuous audit & monitoring (CA/CM) intelligent agentic system - a use case in a state government procurement function