D. Kip Holderness

Papers

Total Citations

393

H-Index

About

D. Kip Holderness is a prominent accounting researcher whose work sits at the intersection of emerging technology and professional practice, with a particular focus on how automation is reshaping the public accounting profession. He is best known for his pioneering investigations into Robotic Process Automation (RPA) — software that automates repetitive, data-intensive tasks — within Big 4 accounting firms. His 2019 study, "Robotic Process Automation in Public Accounting," has become a landmark contribution to the field, accumulating over 315 citations and establishing foundational knowledge about how RPA is implemented at the highest levels of the profession. By conducting interviews with RPA leaders at Big 4 firms, Holderness and his colleagues uncovered insights uniquely relevant to the accounting context, providing a roadmap for both practitioners and scholars navigating technological disruption. Building on this foundation, his 2021 follow-up study (78 citations) broadened the lens to examine how perceptions of RPA differ between firm leadership and lower-level employees, offering nuanced insights into organizational dynamics during technological adoption. Together, his body of work has meaningfully shaped how researchers and accounting professionals understand automation's human and operational implications, making him an essential voice in the rapidly evolving conversation about the future of auditing and accounting practice.