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Opportunities for artificial intelligence development in the accounting domain: the case for auditing

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  • Amelia A. Baldwin
  • Carol E. Brown
  • Brad S. Trinkle

Abstract

This paper reviews the nature of accounting and auditing problems and the need for application of artificial intelligence (AI) technologies to the discipline. The discussion includes current accounting issues for which new AI development should be fruitful, particularly auditing and assurance. Copyright © 2007 John Wiley & Sons, Ltd.

Suggested Citation

  • Amelia A. Baldwin & Carol E. Brown & Brad S. Trinkle, 2006. "Opportunities for artificial intelligence development in the accounting domain: the case for auditing," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 14(3), pages 77-86, July.
    • Handle: RePEc:wly:isacfm:v:14:y:2006:i:3:p:77-86
    DOI: 10.1002/isaf.277
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    2. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    3. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis & Constantin Zopounidis, 2007. "A comparison of nearest neighbours, discriminant and logit models for auditing decisions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 15(1‐2), pages 23-40, January.
    4. Abdel-Rahman kh. El-Dalabeeh & Mohammed Said AlZughoul, 2019. "The Impact of Expert Systems on Enhancing the General Controls over the Computerized Accounting Information Systems," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 207-217, October.
    5. Amani, Farzaneh A. & Fadlalla, Adam M., 2017. "Data mining applications in accounting: A review of the literature and organizing framework," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 32-58.
    6. Luca Dal Bene & Paolo Franchi & Antonella Garna & Giacomo Pieraccioli & Monica Piovi & Paolo Torrico, 2022. "La digitalizzazione dei servizi di supporto in sanità. L?esperienza di ESTAR," MECOSAN, FrancoAngeli Editore, vol. 2022(123), pages 195-209.
    7. Kuang-Hua Hu & Fu-Hsiang Chen & Ming-Fu Hsu & Gwo-Hshiung Tzeng, 2023. "Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule-based decision-making model," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-31, December.
    8. Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023. "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March.
    9. Downen, Tom & Kim, Sarah & Lee, Lorraine, 2024. "Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).

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