ICT-based decision aids are currently making waves in the modern business world
simultaneously with increased pressure on auditors to play a more effective role in the …

The aim of this paper is to analyze the current situation regarding artificial intelligence in
audit and accounting, including the newest trends, opportunities and threats. Due to its …

After decades of frustration with long “AI Winters,” various business industries are witnessing
the arrival of AI's “Spring,” with its massive and compelling benefits. Auditing will also evolve …

The aim of this paper is to introduce use of artificial intelligence in audit and accounting, with
an emphasis on currently trending blockchain technology. Due to its innovative character …

Recent audit reforms prescribe an all‐inclusive approach to materiality decisions including
both qualitative and quantitative information. We examine the effect of gender, experience …

In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing
the landscape for the audit profession as IT tools and techniques continue to be developed …

This paper reviews the accounting and auditing definitions on materiality. The International
Standard of Auditing (ISA) 320 'Materiality in planning and performing an audit'defines …

The purpose of this research is to improve the understanding of the external technological
context of Artificial Intelligence applied in financial services, together with other …

Nachhaltigkeit im Projektmanagement muss nicht zwangsläufig etwas Neues oder eine
radikale Abkehr von bestehenden Praktiken bedeuten. Vielmehr lässt sich das …

Scopul acestei cercetări este de a Îmbunătăţi îţelegerea contextului tehnologic extern al
Inteligenţei Artificiale aplicat î serviciile financiare, Împreună cu alte soluţii tehnologice, cum …