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The Ethical Implications of Using Artificial Intelligence in Auditing

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  1. Alfred Benedikt Brendel & Milad Mirbabaie & Tim-Benjamin Lembcke & Lennart Hofeditz, 2021. "Ethical Management of Artificial Intelligence," Sustainability, MDPI, vol. 13(4), pages 1-18, February.
  2. Nourallah, Mustafa, 2023. "One size does not fit all: Young retail investors’ initial trust in financial robo-advisors," Journal of Business Research, Elsevier, vol. 156(C).
  3. Delia DELIU, 2024. "Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 724-741, October.
  4. Miller Gloria J., 2022. "Stakeholder-accountability model for artificial intelligence projects," Journal of Economics and Management, Sciendo, vol. 44(1), pages 446-494, January.
  5. Bag, Surajit & Pretorius, Jan Ham Christiaan & Gupta, Shivam & Dwivedi, Yogesh K., 2021. "Role of institutional pressures and resources in the adoption of big data analytics powered artificial intelligence, sustainable manufacturing practices and circular economy capabilities," Technological Forecasting and Social Change, Elsevier, vol. 163(C).
  6. Maria Figueroa-Armijos & Brent B. Clark & Serge P. da Motta Veiga, 2023. "Ethical Perceptions of AI in Hiring and Organizational Trust: The Role of Performance Expectancy and Social Influence," Journal of Business Ethics, Springer, vol. 186(1), pages 179-197, August.
  7. Manis, K.T. & Madhavaram, Sreedhar, 2023. "AI-Enabled marketing capabilities and the hierarchy of capabilities: Conceptualization, proposition development, and research avenues," Journal of Business Research, Elsevier, vol. 157(C).
  8. Xueling Li & Yujie Long & Meixi Fan & Yong Chen, 2022. "Drilling down artificial intelligence in entrepreneurial management: A bibliometric perspective," Systems Research and Behavioral Science, Wiley Blackwell, vol. 39(3), pages 379-396, May.
  9. Han, Hongdan & Shiwakoti, Radha K. & Jarvis, Robin & Mordi, Chima & Botchie, David, 2023. "Accounting and auditing with blockchain technology and artificial Intelligence: A literature review," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
  10. Feng, Jianghong & Ning, Yu & Wang, Zhaohua & Li, Guo & Xiu Xu, Su, 2024. "ChatGPT-enabled two-stage auctions for electric vehicle battery recycling," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 183(C).
  11. TANASE, George Cosmin, 2024. "The Integration of Emotional Intelligence into AI Marketing: Connecting Brands with Consumers," Romanian Distribution Committee Magazine, Romanian Distribution Committee, vol. 15(1), pages 29-37, March.
  12. Bonsón, Enrique & Lavorato, Domenica & Lamboglia, Rita & Mancini, Daniela, 2021. "Artificial intelligence activities and ethical approaches in leading listed companies in the European Union," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
  13. Ani STOYKOVA, 2024. "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 56-71, August.
  14. Khalid Al-Bakoaa, Abdul Rahman, 2022. "Design Expert System for Auditing Financial Accounts," Technium Business and Management, Technium Science, vol. 2(1), pages 45-53.
  15. Karim, Mohammed Shamsul & Nahar, Sharmin & Demirbag, Mehmet, 2022. "Resource-Based Perspective on ICT Use and Firm Performance: A Meta-analysis Investigating the Moderating Role of Cross-Country ICT Development Status," Technological Forecasting and Social Change, Elsevier, vol. 179(C).
  16. Florian Pethig & Julia Kroenung, 2023. "Biased Humans, (Un)Biased Algorithms?," Journal of Business Ethics, Springer, vol. 183(3), pages 637-652, March.
  17. Di Vaio, Assunta & Hassan, Rohail & Alavoine, Claude, 2022. "Data intelligence and analytics: A bibliometric analysis of human–Artificial intelligence in public sector decision-making effectiveness," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
  18. Ravi Seethamraju & Angela Hecimovic, 2023. "Adoption of artificial intelligence in auditing: An exploratory study," Australian Journal of Management, Australian School of Business, vol. 48(4), pages 780-800, November.
  19. Khowanas Saeed Qader & Kemal Cek, 2023. "Analysis of the Impact of External Auditors’ Autonomy on Financial Accounting Information Quality Case Study Commercial Banks in Northern Iraq," Sustainability, MDPI, vol. 15(12), pages 1-21, June.
  20. Kirsten Martin & Ari Waldman, 2023. "Are Algorithmic Decisions Legitimate? The Effect of Process and Outcomes on Perceptions of Legitimacy of AI Decisions," Journal of Business Ethics, Springer, vol. 183(3), pages 653-670, March.
  21. Chen, Pengyu & Chu, Zhongzhu & Zhao, Miao, 2024. "The Road to corporate sustainability: The importance of artificial intelligence," Technology in Society, Elsevier, vol. 76(C).
  22. Zhang, Chao & Zhu, Weidong & Dai, Jun & Wu, Yong & Chen, Xulong, 2023. "Ethical impact of artificial intelligence in managerial accounting," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
  23. Jake B. Telkamp & Marc H. Anderson, 2022. "The Implications of Diverse Human Moral Foundations for Assessing the Ethicality of Artificial Intelligence," Journal of Business Ethics, Springer, vol. 178(4), pages 961-976, July.
  24. Radu USZKAI & Cristina VOINEA & Toni GIBEA, 2021. "Responsibility Attribution Problems In Companies: Could An Artificial Moral Advisor Solve This?," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 951-959, November.
  25. Andrea Cardoni & Evgeniia Kiseleva & Francesco De Luca, 2020. "Continuous auditing and data mining for strategic risk control and anticorruption: Creating “fair” value in the digital age," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3072-3085, December.
  26. Arianna Pinello & Ara Volkan & Adam McCord, 2023. "Statement On Auditing Standards 145: Was Stakeholder Feedback Incorporated In The Final Standard?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 15-29.
  27. Wang, Weisha & Wang, Yichuan & Chen, Long & Ma, Rui & Zhang, Minhao, 2024. "Justice at the Forefront: Cultivating felt accountability towards Artificial Intelligence among healthcare professionals," Social Science & Medicine, Elsevier, vol. 347(C).
  28. Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024. "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 56-67, April.
  29. Shengxing Yang, 2022. "A systematic literature review on the disruptions of artificial intelligence within the business world: in terms of the evolution of competences [Une revue systématique de la littérature sur les bo," Post-Print hal-03694170, HAL.
  30. Peters, Christian P. H., 2023. "The microfoundations of audit quality," Other publications TiSEM 6a2b12a5-6060-4544-883b-e, Tilburg University, School of Economics and Management.
  31. Serge P. da Motta Veiga & Maria Figueroa-Armijos & Brent B. Clark, 2023. "Seeming Ethical Makes You Attractive: Unraveling How Ethical Perceptions of AI in Hiring Impacts Organizational Innovativeness and Attractiveness," Journal of Business Ethics, Springer, vol. 186(1), pages 199-216, August.
  32. Faozi A. Almaqtari, 2024. "The Role of IT Governance in the Integration of AI in Accounting and Auditing Operations," Economies, MDPI, vol. 12(8), pages 1-24, August.
  33. Yuanyuan Zhou & Zhuoying Fei & Yuanqiong He & Zhilin Yang, 2022. "How Human–Chatbot Interaction Impairs Charitable Giving: The Role of Moral Judgment," Journal of Business Ethics, Springer, vol. 178(3), pages 849-865, July.
  34. Zhang, Chanyuan (Abigail) & Cho, Soohyun & Vasarhelyi, Miklos, 2022. "Explainable Artificial Intelligence (XAI) in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 46(C).
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