...Arif Perdana; Desi Arisandi ABSTRACT In the process of automation implementation, it is critical for management and employees to have skills in understanding, identifying, and documenting the relevant business processes. To equip students with these skills, we employ an authentic business scenario...

...Lauren A. Cooper; D. Kip Holderness, Jr.; Trevor L. Sorensen; David A. Wood ABSTRACT The use of Robotic Process Automation (RPA) is a recent innovation in the public accounting industry, and the Big 4 firms are at the forefront of its implementation. This paper examines how the adoption and use...

... of new hires each year could fall by half, which would substantially alter the industry's employment model ( Agnew 2016 ). artificial intelligence automation auditing The field of accounting in general and auditing in particular is undergoing a fundamental change due to advances...

... of deep learning in conjunction with much faster machines and dimensionally larger storage spaces (and samples). The area of auditing has lagged business adoption in the past ( Oldhouser 2016 ), but is prime for partial automation due to its labor intensiveness and range of decision structures. Several...