Man versus machine : complex estimates and auditor reliance on artificial intelligence
Year of publication: |
2022
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Authors: | Commerford, Benjamin P. ; Dennis, Sean A. ; Joe, Jennifer R. ; Ulla, Jenny W. |
Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 60.2022, 1, p. 171-201
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Subject: | accounting estimates | algorithm aversion | artificial intelligence | auditing | competing information | subjectivity | Künstliche Intelligenz | Artificial intelligence | Wirtschaftsprüfung | Financial audit | Algorithmus | Algorithm | Rechnungswesen | Accounting |
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