# Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters

> Research article (International Journal of Auditing, 2021) · cited 20× · AI/ML

**Wikidata**: [openalex:W3196926663](https://www.wikidata.org/wiki/openalex:W3196926663)  
**Source**: https://4ort.xyz/entity/processing-change-a-qualitative-study-examining-the-frontstage-and-backstage-of-audit-firms-contemplating-the-implementa