Developing the digital skills of accountants and auditors in light of modern digital transformations

I need research papers according to the structure below:

Abstract (200 words)
-introduction
– Literature Review
– Methodology
– Research Objectives and Activities
– Findings and Analysis
– Discussion & Conclusions
– References.
– I need professional work such as independent and dependent variables, standard deviation, statistical analyses, etc.
– Target companies (Big 4).
 – Sources from international journals ( scopus & WoS).

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