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The Applications of Machine Learning in Accounting and Auditing Research

In: Encyclopedia of Finance

Author

Listed:
  • Hanxin Hu

    (Rutgers University)

  • Ting Sun

    (The College of New Jersey)

Abstract

The term “machine learning” has become a buzzword in the past few years. In accounting and auditing area, while this technology has been used in major accounting firms such as Big 4 s, its research is still evolving. Increased use of machine learning and other artificial intelligence techniques will allow accountants to focus on providing better decision support instead of on data gathering and manual analyses. This chapter introduces machine learning as compared to traditional statistical modeling, discusses its current applications in accounting and auditing research, and provides directions for future research.

Suggested Citation

  • Hanxin Hu & Ting Sun, 2022. "The Applications of Machine Learning in Accounting and Auditing Research," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 89, pages 2095-2115, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-91231-4_91
    DOI: 10.1007/978-3-030-91231-4_91
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    Citations

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    Cited by:

    1. Yuriko Nakao & Aya Ishino & Katsuhiko Kokubu & Hitoshi Okada, 2024. "Exploring visual communication in corporate sustainability reporting: Using image recognition with deep learning," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3210-3234, July.
    2. Aniruddha Gaikwad & Tammy Chang & Brian Giera & Nicholas Watkins & Saptarshi Mukherjee & Andrew Pascall & David Stobbe & Prahalada Rao, 2022. "In-process monitoring and prediction of droplet quality in droplet-on-demand liquid metal jetting additive manufacturing using machine learning," Journal of Intelligent Manufacturing, Springer, vol. 33(7), pages 2093-2117, October.
    3. Jian Qin & Yipeng Wang & Jialuo Ding & Stewart Williams, 2022. "Optimal droplet transfer mode maintenance for wire + arc additive manufacturing (WAAM) based on deep learning," Journal of Intelligent Manufacturing, Springer, vol. 33(7), pages 2179-2191, October.

    More about this item

    Keywords

    Machine learning; Artificial intelligence; Accounting; Auditing; Data analytics;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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