IDENTIFYING KEY FACTORS FOR ADOPTING ARTIFICIAL INTELLIGENCE-ENABLED AUDITING TECHNIQUES BY JOINT UTILIZATION OF FUZZY-ROUGH SET THEORY AND MRDM TECHNIQUE

Author:

Hu Kuang-Hua1,Chen Fu-Hsiang2,Hsu Ming-Fu3,Tzeng Gwo-Hshiung4

Affiliation:

1. School of Accounting, Finance and Accounting Research Center, Nanfang College of Sun Yat-sen University, Guangzhou, China

2. Department and Graduate School of Accounting, Chinese Culture University, Taipei, Taiwan

3. English Program of Global Business, Chinese Culture University, Taipei, Taiwan

4. Graduate Institute of Urban Planning, College of Public Affairs, National Taipei University, Taipei, Taiwan

Abstract

In today’s big-data era, enterprises are able to generate complex and non-structured information that could cause considerable challenges for CPA firms in data analysis and to issue improper audited reports within the required period. Artificial intelligence (AI)-enabled auditing technology not only facilitates accurate and comprehensive auditing for CPA firms, but is also a major breakthrough in auditing’s new environment. Applications of an AI-enabled auditing technique in external auditing can add to auditing efficiency, increase financial reporting accountability, ensure audit quality, and assist decision-makers in making reliable decisions. Strategies related to the adoption of an AI-enabled auditing technique by CPA firms cover the classical multiple criteria decision-making (MCDM) task (i.e., several perspectives/criteria must be considered). To address this critical task, the present study proposes a fusion multiple rule-based decision making (MRDM) model that integrates rule-based technique (i.e., the fuzzy rough set theory (FRST) with ant colony optimization (ACO)) into MCDM techniques that can assist decision makers in selecting the best methods necessary to achieve the aspired goals of audit success. We also consider potential implications for articulating suitable strategies that can improve the adoption of AI-enabled auditing techniques and that target continuous improvement and sustainable development.

Publisher

Vilnius Gediminas Technical University

Subject

Finance

Reference92 articles.

1. American Institution of Certified Public Accountants. (2015a). Audit Data Standards-Based Standard.

2. American Institution of Certified Public Accountants. (2015b). Audit Data Standards-General Ledger Standard.

3. American Institution of Certified Public Accountants. (2015c). Audit Data Standards-Order to Cash Sub-ledger Standard.

4. American Institution of Certified Public Accountants. (2015d). Audit Data Standards – Procure to Pay Standard.

5. Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics

Cited by 24 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3