Control issues : how providing input affects auditors' reliance on artificial intelligence
Year of publication: |
2024
|
---|---|
Authors: | Commerford, Benjamin P. ; Eilifsen, Aasmund ; Hatfield, Richard C. ; Holmstrom, Kathryn M. ; Kinserdal, Finn |
Subject: | algorithm aversion | artificial intelligence | fair value estimate | locus of control | perceived control | Künstliche Intelligenz | Artificial intelligence | Wirtschaftsprüfung | Financial audit | Algorithmus | Algorithm | Kontrolle | Control |
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