Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation

By Hussein Issa, Ting Sun, M. Vasarhelyi. 2016

362 citations recorded by the source corpus.

Subfields: Information Systems, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/c7c715aeb470639b2ada0f1069e3a69873036327

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Information Systems

1. Helen L. Brown-Liburd
2. Ivy Munoko
3. Patricia Baudier
4. M. Vasarhelyi

In Management Science and Operations Research

1. Ivy Munoko
2. Helen L. Brown-Liburd
3. Najoua Elommal
4. Patricia Baudier
5. Lubica Hikkerova
6. M. Vasarhelyi
7. Riadh Manita

Citations in the corpus

• Accounting and auditing with blockchain technology and artificial Intelligence: A literature review (2023, neutral): “…Current Issues in Auditing (Sheldon, 2018, 2019); Journal of Emerging Technologies in Accounting (Coyne et al., 2016; Coyne and McMickle, 2017; Issa et al., 2016; Kokina et al., 2017; Marshall and Lambert, 2018; Raschke et al., 2018; Rozario and Thomas, 2019; Cong et al., 2018); Accounting…”
• The digital transformation of external audit and its impact on corporate governance (2020, background): “However, research on audit firms is still limited (Issa et al., 2016).”
• The Ethical Implications of Using Artificial Intelligence in Auditing (2020, methodology): “Issa et al. (2016) observe, “unfortu-nately, due to statutory limitations, auditors do not have an ocean of data like those provided by Google or Facebook.””