Cybersecurity threats can exert significant adverse effects on a company's performance, necessitating that stakeholders make an effort to understand the risks related to the companies with which they conduct business. However, since a company's relative exposure to cybersecurity risks is related...

In this study, we propose the concept of artificial intelligence co-piloted auditing, emphasizing the collaborative potential of auditors and foundation models, such as LaMDA, DALL-E, and GPT-4, in the auditing domain. We imagine an audit setup where auditors' capabilities are enhanced through...