.... 22 12 2023 04 12 2024 08 01 2025 2025 artificial intelligence large language models ChatGPT GPT-3.5 GPT-4 tax information ChatGPT has received significant attention since OpenAI made model 3.5 (GPT-3.5) publicly available in November 2022. The large language model...

..., research on ESG assurance is still in its early stages. ESG assurance poses more challenges than traditional financial auditing due to the diverse subjects and types of information in ESG reports. This paper proposes using artificial intelligence (AI) technologies and exogenous data as solutions...

... 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...

... 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...

...Cory Ng ABSTRACT Technological advances in data analytics, robotic process automation (RPA), and artificial intelligence (AI) are transforming businesses and redefining what skill sets are needed in the accounting profession. To prepare students, academic accounting departments must develop...

...Amer Qasim; Ghaleb A. El Refae; Shorouq Eletter ABSTRACT This study explores the implications of market digital transformation in the United Arab Emirates (UAE) for the undergraduate accounting curriculum. Responding to a number of government initiatives toward artificial intelligence (AI...

... A. Vasarhelyi. 1 1 2021 1 6 2021 2022 artificial intelligence deep learning earnings prediction recurrent neural networks (RNN) XBRL financial statement analysis Improvement of financial statement analysis modeling, by creating more advanced and comprehensive models...

...Amy Foshee Holmes; Ashley Douglass ABSTRACT This study provides insights from accounting professionals on the impact of artificial intelligence (AI) adoption and the associated risks on the accounting profession. Survey data suggests that participants have an overall positive perception of AI...

... Du. 1 8 2021 1 8 2021 2021 government reporting GASB, accountability Big Data blockchain artificial intelligence This paper proposes a basic set of processes to reform government reporting standards drastically. This drastic transformation shows what reporting...

...Kathleen M. Bakarich; Patrick E. O'Brien ABSTRACT In this paper, we survey public accounting professionals to gauge the extent to which Artificial Intelligence (AI), specifically Robotic Process Automation (RPA) and Machine Learning (ML), are currently being utilized, as well as perceptions about...

...Rossen Petkov ABSTRACT In this paper, we evaluate the current ability of the accounting function to accommodate the introduction of Artificial Intelligence (AI) in the organization. This topic has been widely discussed in the past with no substantive collective outcomes on the organization level...

.... 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 REFERENCES Ashuri...

..., while missing the need for modernizing the accounting curriculum to meet the industry's technological needs. This paper follows an integrated model for curriculum redesign to reflect blockchain technology, business data analytics, and artificial intelligence employment in the accounting profession...

...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...

...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...

...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...

...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...

...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...

... been a progressive evolution of technology aimed at creating “artificially intelligent” devices. Although this evolution has been permeated with false starts and exaggerated claims, there is some convergence on the fact that substantive progress has been obtained in the last few years with the adoption...