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A method to categorize and classify artificial intelligence applicable to the risk-based audit approach
Föhr, Tassilo L. - In: Die Unternehmung : Swiss journal of business research … 78 (2024) 3, pp. 264-310
Persistent link: https://www.econbiz.de/10015069647
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Advanced Digital Auditing : Theory and Practice of Auditing Complex Information Systems and Technologies
Berghout, Egon (ed.); Fijneman, Rob (ed.);  … - 2023
Chapter 1. Auditing Advanced Information Systems and Technologies in a Modern Digital World -- Chapter 2. Auditing Complexity -- Chapter 3. Introduction to Advanced Information Technology -- Chapter 4. The Intercompany Settlement Blockchain: Benefits, Risks and Internal IT Controls -- Chapter 5....
Persistent link: https://www.econbiz.de/10013504625
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The digital transformation of external audit and its impact on corporate governance
Manita, Riadh; Elommal, Najoua; Baudier, Patricia; … - In: Technological forecasting & social change : an … 150 (2020), pp. 1-10
Persistent link: https://www.econbiz.de/10012228937
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Impact of technological advancements on auditing of financial statements
Imoniana, Joshua Onome; Nava Filho, Daniel Carlos; … - In: European research studies 26 (2023) 4, pp. 131-159
Persistent link: https://www.econbiz.de/10014531866
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AI-enhanced audit inquiry : a research note
Raschke, Robyn L.; Saiewitz, Aaron; Kachroo, Pushkin; … - In: Journal of emerging technologies in Accounting 15 (2018) 2, pp. 111-116
Persistent link: https://www.econbiz.de/10014308044
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Innovation in audit and assurance : a global study of disruptive technologies
Seidenstein, Tom; Marten, Kai-Uwe; Donaldson, Giovanni; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 129-146
Persistent link: https://www.econbiz.de/10014530069
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Artificial Intelligence Systems Applied to Accounting, Auditing and Finance
Wuerges, Artur Filipe Ewald - 2014
There are problems in accounting and finance that can't be solved easily though conventional techniques. Some examples are bankruptcy prediction and the development of strategies to trade (profitably) in stock exchanges. In these cases, one of the alternatives is the use of artificial...
Persistent link: https://www.econbiz.de/10013070823
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Reflections on the human-algorithm complex duality perspectives in the auditing process
Tiron-Tudor, Adriana; Deliu, Delia - In: Qualitative research in accounting & management 19 (2022) 3, pp. 255-285
Persistent link: https://www.econbiz.de/10013365718
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Is artificial intelligence improving the audit process?
Fedyk, Anastassia; Hodson, James; Khimich, Natalya; … - In: Review of accounting studies 27 (2022) 3, pp. 938-985
Persistent link: https://www.econbiz.de/10013457396