.... ChatGPT artificial intelligence accounting profession technology acceptance model (TAM) survey study ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 19 American Accounting Association DOI: 10.2308/HORIZONS-2023-087 ChatGPT is Ready for the Profession But is the Profession Ready for ChatGPT...

...Nir Eisikovits; William C. Johnson; Ariel Markelevich SYNOPSIS In recent years, there has been an exponential rise in the use of artificial intelligence (AI) systems in the business world. AI has many current and potential uses in accounting and auditing. However, the introduction of AI comes...

... bias intelligent systems digital decision aids auditing artificial intelligence ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 20 American Accounting Association DOI: 10.2308/HORIZONS-2023-070 The Risk of Technology Dominance in Using Digital Decision Aids in Assurance Engagements Evidence...

... agents earnings management diffusion of responsibility artificial intelligence manager decision making Earnings management can be defined as “non-neutral financial reporting in which managers intervene intentionally in the financial reporting process to produce some private gain” ( Schipper...

... risk, acceptable audit risk, and materiality level given the condition of the company during that time; they are also the targeted variables of the prediction models. deep learning neural networks artificial intelligence audit procedure machine learning data analytics TABLE 3...