The Emergence of Artificial Intelligence: How Automation is Changing Auditing-Reference-Cited by-同舟云学术

The Emergence of Artificial Intelligence: How Automation is Changing Auditing

Published:2017-03-01 Issue:1 Volume:14 Page:115-122
ISSN:1558-7940
Container-title:Journal of Emerging Technologies in Accounting
language:en
Short-container-title:

Author:

Kokina Julia¹,Davenport Thomas H.¹

Affiliation:

1. Babson College

Abstract

ABSTRACT This paper provides an overview of the emergence of artificial intelligence in accounting and auditing. We discuss the current capabilities of cognitive technologies and the implications these technologies will have on human auditors and the audit process itself. We also provide industry examples of artificial intelligence implementation by Big 4 accounting firms. Finally, we address some potential biases associated with the creation and use of artificial intelligence and discuss implications for future research.

Publisher

American Accounting Association

Subject

Computer Science Applications,Accounting

Link

http://meridian.allenpress.com/jeta/article-pdf/14/1/115/2180743/jeta-51730.pdf

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