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Keywords: artificial intelligence (AI)
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Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (2): 9–18.
Published: 01 October 2024
...-based reporting methods ( Alles, Palas, Vasarhelyi, and Xiong 2022 ), the integration of exogenous data ( Brown-Liburd, Cheong, Vasarhelyi, and Wang 2019 ), and the implementation of artificial intelligence (AI)-based methods of evaluation. Although AI has been a subject of research for over five...
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 39–57.
Published: 01 May 2023
...Amy Igou; Daniel J. Power; Sandra Brosnan; Ciara Heavin ABSTRACT Digital innovations are disrupting the accounting profession, and this disruption is likely to increase. Artificial intelligence (AI) applications, blockchain, and decision support technologies are moving beyond the “hype” stage...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 29–42.
Published: 01 September 2022
...Ghayah Almufadda; Nora Ahmed Almezeini ABSTRACT This paper investigates some essential questions that might interest auditors regarding the impact of artificial intelligence (AI) applications on the auditing profession by reviewing a selective bibliography of papers published mainly between 2016...
