Businesses are increasingly using artificial intelligence (AI) in accounting systems to reduce
uncertainty and improve accuracy. However, algorithm aversion (Dietvorst et al., 2015) …

The integration of artificial intelligence into auditing shows great potential in enhancing
automation and gaining insights from complex data. However, it also presents significant …

The primary aim of this literature review is to overview the different emerging technologies
changing the audit processes and shaping the auditing profession. Key technologies …

Artificial intelligence (AI) tools, such as large language models (LLMs), have the potential to
transform the audit process. However, the nature and quality of LLM output remains unclear …

Audit firms are investing billions of dollars into artificial intelligence (AI) technology. These
investments have the potential to transform the audit landscape and potentially improve the …

Managerial decision-makers are increasingly supported by advanced data analytics and
other AI-based technologies, but are often found to be hesitant to follow the algorithmic …

The advent of digital technologies has transformed the auditing landscape, enabling
enhanced accuracy, efficiency, and transparency in audit processes. However, integrating …

This study explores the influence of Audit Assurance management on the quality of climate
change disclosures in selected firms in Malaysia, with special emphasis on the role of …

Audit firms increasingly incorporate Audit Data Analytics (ADA). However, it is unclear how
client managers react to the use of ADA. I experimentally examine how the presence (vs …

The increasing prevalence of new technologies in public accounting, such as artificial
intelligence (AI), can improve audit quality. However, limitations of AI might prevent auditors …