The Emergence of Artificial Intelligence: How Automation is Changing Auditing
By Julia Kokina, T. Davenport. 2017
544 citations recorded by the source corpus.
Subfields: Accounting, Management Science and Operations Research
View Paper: https://www.semanticscholar.org/paper/5fd9091800f81f8acf0806f26ddb7dc9008db8ef
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Najoua Elommal
- Patricia Baudier
- Helen L. Brown-Liburd
- Ivy Munoko
- Lubica Hikkerova
- M. Vasarhelyi
- Riadh Manita
In Management Science and Operations Research
- Ivy Munoko
- Helen L. Brown-Liburd
- Najoua Elommal
- Patricia Baudier
- Lubica Hikkerova
- M. Vasarhelyi
- Riadh Manita
Citations in the corpus
- The digital transformation of external audit and its impact on corporate governance (2020, methodology): “3 In order to develop their audit processes, several audit fi rms have invested in new arti fi cial intelligence (AI) tools such as KPMG (IBM's Watson), PricewaterhouseCooper (Halo) and Deloitte (Argus) (Kokina and Davenport, 2017).”
- The Ethical Implications of Using Artificial Intelligence in Auditing (2020, methodology): “We heeded the numerous calls for research into the ethical use of AI (e.g., Issa et al. 2016; Sutton et al. 2016; Kokina and Davenport 2017).”
- Accounting and auditing with blockchain technology and artificial Intelligence: A literature review (2023, unknown): “Blockchain is a cutting-edge technology that can transform invoicing, payment processing, contracts, and documentation (Kokina and Davenport, 2017).”