Kevin Moffitt

Rutgers, The State University of New Jersey

Papers

Total Citations

397

H-Index

About

Kevin Moffitt is a leading voice at the intersection of accounting, auditing, and emerging technologies. His research primarily focuses on how automation and artificial intelligence are reshaping the audit profession, with a particular emphasis on Robotic Process Automation (RPA). Moffitt’s seminal 2018 paper, “Robotic Process Automation for Auditing,” has garnered over 397 citations, establishing a foundational framework for understanding how RPA can automate repetitive, rules-based tasks in the audit process. This work has been instrumental in shifting the conversation from whether automation will replace auditors to how it can repurpose their roles toward higher-level judgment and analysis. Beyond this cornerstone contribution, Moffitt has explored the implications of data analytics and continuous auditing, consistently advocating for a forward-looking profession that embraces technological disruption. His research is widely cited by both academics and practitioners, making him a pivotal figure in modern audit innovation. For students and researchers, Moffitt’s work offers a compelling roadmap for navigating the future of accounting in an increasingly automated world.