This paper provides an overview of the emergence of artificial intelligence in accounting and auditing. We discuss the current capabilities of cognitive technologies and the implications these technologies will have on human auditors and the audit process itself. We also provide industry examples of artificial intelligence implementation by Big 4 accounting firms. Finally, we address some potential biases associated with the creation and use of artificial intelligence and discuss implications for future research.

Keywords:
artificial intelligence, automation, auditing
2017
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