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The riskification of internal auditors' ethical deliberation : an emerging third logic between norms and values?

Brivot, Marion; Roussy, Mélanie; Gendron, Yves - In: Journal of business ethics : JBE 193 (2024) 3, pp. 691-712

Persistent link: https://www.econbiz.de/10015056504

Can artificial intelligence reduce the effect of independence conflicts on audit firm liability?

Libby, Robert; Witz, Patrick D. - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 1346-1375

Persistent link: https://www.econbiz.de/10014560545

How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?

Estep, Cassandra; Griffith, Emily E.; MacKenzie, Nikki - In: Review of accounting studies 29 (2024) 3, pp. 2798-2831

Persistent link: https://www.econbiz.de/10015133798

Artificial intelligence in auditing : a conceptual framework for auditing practices

Leocádio, Diogo; Malheiro, Luís; Reis, João - In: Administrative Sciences : open access journal 14 (2024) 10, pp. 1-16

The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI). This integration indicates a shift, redefining traditional practices and enhancing efficiency across diverse sectors...

Persistent link: https://www.econbiz.de/10015147950

Study of the principle of augmented competency in the audit of IT projects in the environment of artificial intelligence

Bushuyev, Sergiy; Ivko, Andrii - In: Technology audit and production reserves 4 (2024) 2/78, pp. 49-53

Persistent link: https://www.econbiz.de/10015078655

Artificial Intelligence in Accounting and Auditing : Accessing the Corporate Implications

Pierotti, Mariarita; Monreale, Anna; De Santis, Federica - 2024

1. The new corporate data ecosystem (Federica De Santis) -- 2. From data to corporate decision-making process (Mariarita Pierotti) -- 3. An introduction to Artificial Intelligence (Anna Monreale) -- 4. The need of Trustworthy Artificial intelligence (Anna Monreale) -- 5. Artificial Intelligence...

Persistent link: https://www.econbiz.de/10015081235

Using artificial intelligence in ESG assurance

Li, Nichole; Kim, Meehyun; Dai, Jun; Vasarhelyi, Miklos A. - In: Journal of emerging technologies in Accounting 21 (2024) 2, pp. 83-99

Persistent link: https://www.econbiz.de/10015083561

Audit Program on Artificial Intelligence (AI)-driven credit risk

De Palma, Valeria Anna; Di Maria, Alessandro; Foschini, … - In: Risk management magazine 20 (2025) 1, pp. 4-29

From an Internal Audit perspective, the integration of Artificial Intelligence (AI) into credit risk modelling through Machine Learning (ML) algorithms presents significant challenges due to the complexity and multidimensional nature of these models. While AI enhances predictive performance and...

Persistent link: https://www.econbiz.de/10015373726

The automated sustainability auditor : does artificial intelligence curtail greenwashing behavior in Chinese firms?

Khan, Muhammad Kaleem; Huo, Chunhui; Zahid, R. M. Ammar; … - In: Business strategy and the environment 33 (2024) 8, pp. 9015-9039

Persistent link: https://www.econbiz.de/10015340274

3As of business : accounting, auditing and artificial intelligence

Mistri, Pinky; Mistri, Rajendra - In: Research bulletin / The Institute of Cost Accountants … 49 (2023) 1, pp. 1-10

Persistent link: https://www.econbiz.de/10015176743