Legitimization and the digital transformation of the audit process, how the Big 4 audit firms are playing their roles.
Purpose:The purpose of this thesis is to provide an understanding of the phenomenon of how do The Big four audit firms legitimize the digital transformation of the audit process in light of today's technological era. Methodology: I have executed a qualitative research strategy choosing a content analysis approach. Annual reports of the Big 4 and relevant articles were accumulated for this th