We conduct two experiments to examine whether artificial intelligence can reduce the effects of independence conflicts on audit firm liability. Our experiments manipulate (1) whether procedures are performed by an auditor or an artificial intelligence and (2) whether the audit firm was careful...

This paper describes the implementation of artificial intelligence (AI) in electronic tutoring systems, and demonstrates an AI-based tutor that has been recently developed in accounting to provide instruction about the accounting cycle. Empirical findings indicate that use of this tutor in a...