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Digitalization and the challenges for the accounting profession
Gulin, Danimir; Hladika, Mirjana; Valenta, Ivana - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 5 (2019) 1, pp. 502-511
accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization … literature. The results are showing that accounting profession is faced with numerous challenges in the era of digitalization … technology and digitalization will have a significant impact on the accounting profession in the coming period. Changes are …
Persistent link: https://www.econbiz.de/10012228036
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Machine Learning for Predicting the Procurement of an Audit at Small Private Banks : Is the Decision to Procure an Audit Systematic?
Chan, David Y. - 2011
Absent regulatory requirements, 64% of small private commercial banks voluntarily procured an independent audit in our dataset. Hence, it can be argued that an independent audit may have a perceived value. In our study, we examine whether the decision to procure an audit is systematic. First, we...
Persistent link: https://www.econbiz.de/10013124360
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Big Data, Data Analytics and Artificial Intelligence in Accounting : An Overview
Bose, Sudipta; Dey, Sajal Kumar; Bhattacharjee, Swadip - 2022
This chapter provides a brief overview of the growing role played by big data, data analytics, and artificial intelligence (AI) in the accounting profession. The term “Big Data” along with other trending topics such as “Data Analytics” and “Artificial Intelligence (AI)” have become...
Persistent link: https://www.econbiz.de/10013294257
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Digital Auditing
Moreno, Elisa - 2014
This paper summarizes the Statement on Auditing Standards (SAS) No. 106 – Audit Evidence. It extends the importance on why the financial statements should be fairly stated and in conformity, in all material respects, with Generally Accepted Accounting Principles (GAAP). Also, extends why audit...
Persistent link: https://www.econbiz.de/10013066158
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Redesign of accounting education to meet the challenges of artificial intelligence : a literature review
Brabete, Valeriu; Barbu, Cătălin Mihail; Cîrciumaru, … - In: Amfiteatru economic : an economic and business research … 26 (2024) 65, pp. 275-293
The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...
Persistent link: https://www.econbiz.de/10014464993
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Redesign of accounting education to meet the challenges of artificial intelligence: A literature review
Brabete, Valeriu; Barbu, Cătălin Mihail; Cîrciumaru, … - In: Amfiteatru Economic 26 (2024) 65, pp. 275-293
The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...
Persistent link: https://www.econbiz.de/10014465491
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Green electronic auditing and accounting information reliability in the Jordanian social security corporation : the mediating role of cloud computing
Alrabei, Ali Mahmoud - In: International Journal of Financial Studies : open … 11 (2023) 3, pp. 1-19
The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to...
Persistent link: https://www.econbiz.de/10014414265
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The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices
Abdullah, Abdulwahid Ahmed Hashed; Al Maqtari, Faozi A. - In: Journal of open innovation : technology, market, and … 10 (2024) 1, pp. 1-20
The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation...
Persistent link: https://www.econbiz.de/10014518837
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The impact of the magnitude of overhead costs on the difference between ABC and TDABC systems
Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - In: Foundations of Management 11 (2019) 1, pp. 81-92
The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...
Persistent link: https://www.econbiz.de/10012601073
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Socially responsible investments in financial statements of Polish public companies
Remlein, Marzena - In: European Financial and Accounting Journal 13 (2018) 3, pp. 37-54
Socially responsible investments are one of the most dynamically developing segments of investments and socially responsible investing plays an ever growing role in the world's financial markets. Poland is in the infancy stage of development of socially responsible investments. Socially...
Persistent link: https://www.econbiz.de/10012623005