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Journal Articles

Benefits and Drawbacks of Incorporating ChatGPT in Financial Audits

Angel Rafael Otero, Michael Agu
Journal: Current Issues in Auditing
Current Issues in Auditing 1–8.
https://doi.org/10.2308/CIIA-2024-016
Published: 12 February 2025
... by Editor Nicole S. Wright. 23 04 2024 13 01 2025 21 01 2025 2025 artificial intelligence ChatGPT auditing financial audits financial statements accounting CURRENT ISSUES IN AUDITING Vol. XX, No. XX MONTH YEAR pp. C1 C8 American Accounting Association DOI: 10.2308...
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Journal Articles

How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain

Manlu Liu, Kean Wu, Jennifer Jie Xu
Journal: Current Issues in Auditing
Current Issues in Auditing (2019) 13 (2): A19–A29.
https://doi.org/10.2308/ciia-52540
Published: 01 August 2019
...Manlu Liu; Kean Wu; Jennifer Jie Xu SUMMARY Blockchain offers a drastically new way to record, process, and store financial transactions and information, and has the potential to fundamentally change the landscape of the accounting profession and reshape the business ecosystem. In this article, we...
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