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Keywords: artificial intelligence
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Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (1): 89–109.
Published: 01 March 2024
... compliance systems. We first utilized a panel data model to establish empirical parameters linking audit intensity and qualification rates of Internal Revenue Service (IRS) tax returns. We then applied these parameters to an agent-based simulation model powered by artificial intelligence. We showed...
Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (1): 129–146.
Published: 01 March 2024
... of the authors and do not reflect the official positions of the IAASB and Founders Intelligence. Editor’s note: Accepted by Ting Sun, under the Senior Editorship of Hui Du. 16 05 2022 14 11 2023 15 12 2023 2024 Big Data data analytics artificial intelligence auditing...
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Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 43–59.
Published: 01 September 2022
..., and Tuttle 2015 ). There is a growing and promising accounting research applying advanced Artificial Intelligence (AI) tools in accounting estimates encouraging the development of new methods ( Ding, Lev, Peng, Sun, and Vasarhelyi 2020 ). This study attempts to add to this literature by presenting...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 1–21.
Published: 01 September 2021
..., NJ, USA; Jun Dai, Michigan Technological University, College of Business, Department of Accounting, Houghton, MI, USA. Editor's note: Accepted by Hui Du. 1 8 2021 1 8 2021 2021 government reporting GASB, accountability Big Data blockchain artificial intelligence...
Journal Articles
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2020) 17 (1): 51–55.
Published: 01 March 2020
.... This research has been partially sponsored by AI Competence for Sweden ( http://www.aicompetence.se ). Editor's note: Accepted by Miklos A. Vasarhelyi. 4 2019 9 2019 2020 decision-making accounting data artificial intelligence The use of information for decision-making...
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2019) 16 (2): 69–88.
Published: 01 September 2019
...Chanyuan (Abigail) Zhang ABSTRACT Intelligent process automation (IPA) achieves flexible and intelligent automation by combining robotic process automation (RPA), artificial intelligence (AI), and other emerging technologies. This paper focuses on the utility of IPA for the audit profession...
Journal Articles
Journal of Emerging Technologies in Accounting (2018) 15 (2): 111–116.
Published: 01 September 2018
...Robyn L. Raschke; Aaron Saiewitz; Pushkin Kachroo; Jacob B. Lennard ABSTRACT Artificial intelligence (AI) and machine learning (ML) are transforming organizations and will soon transform auditing. Many promising areas of AI and ML are within the continuous auditing context. However, the field has...
Journal Articles
Journal of Emerging Technologies in Accounting (2018) 15 (2): 15–25.
Published: 01 September 2018
...Steve G. Sutton; Vicky Arnold; Matthew Holt ABSTRACT With the rapid advances in data analytics, machine learning, and continuous monitoring along with other related advances in artificial intelligence-based technologies, our solution as researchers to many of today's business problems increasingly...
Journal Articles
Journal of Emerging Technologies in Accounting (2018) 15 (1): 199–215.
Published: 01 July 2018
...Thomas Edward Marshall; Sherwood Lane Lambert ABSTRACT This paper presents a cognitive computing model, based on artificial intelligence (AI) technologies, supporting task automation in the accounting industry. Drivers and consequences of task automation, globally and in accounting, are reviewed...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2017) 14 (1): 115–122.
Published: 01 March 2017
...Julia Kokina; Thomas H. Davenport ABSTRACT 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...
Journal Articles