...Bright Hong (Yue); Michael Ly; Hui Lin ABSTRACT Robotic process automation (RPA) provides organizations numerous benefits in achieving efficiency and effectiveness, but not without risks. Without proper management, the risks posed by RPA may outweigh its intended benefits. RPA risk management has...

...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...

..., understand the challenges the company faced in implementing automation, and apply critical thinking to business process automation. JEL Classifications: M41. 2022 RPA robotic process automation automation business process management BPM Business Process Modeling Notation BPMN...

...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...

...Nishani Edirisinghe Vincent; Amy Igou; Mary B. Burns ABSTRACT Robotic Process Automation (RPA) is poised to change the accounting and auditing workplace significantly. RPA will likely shift the skillset needed by all accountants. Therefore, the accounting curriculum quickly needs to adapt...

...Megan Harris; Jennifer Riley; Roopa Venkatesh ABSTRACT Our proposed study applies Psychological Capital (PsyCap) to the Industry 4.0 literature, and specifically, to Robotic Process Automation (RPA). We examine two issues: are accountants ready for the changes brought about by RPA...

...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...

...Kevin C. Moffitt; Andrea M. Rozario; Miklos A. Vasarhelyi ABSTRACT The advent of Robotic Process Automation (RPA) has the potential to disrupt the traditional audit model. With its capability to automate rules-based tasks that are repetitive and manual, RPA is expected to repurpose the role...