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 …

Auditors are using computers with increasing frequency in their engagements, and computer-
based decision aids such as decision support systems (DSS) and knowledge-based expert …

A simplified audit setting is used to illustrate the crucial nature of strategic interactions in
audit planning and in assessing audit risk. Unlike single-person decision-theoretic models …

Artificial Intelligence (AI) is increasingly being used in various domains including highly
regulated areas such as auditing. Although the use of AI in auditing may seem promising at …

Accounting information system (AIS) is the intersection of the accounting domains and the
computer science and information systems domains. Periodically, new technology emerges …

This research study examines the effect of expertise on the quality of audit decision making
in an audit planning context. Unlike previous studies, expertise is measured in terms of …

The current study evaluated the impact of using an expert system as a decision aid on the
experiential learning of a novice auditor. One hundred and ninety-one upper level …

This study investigated the strategies by which experienced auditors evaluate systems of
internal accounting controls. The research method included:(1) observations, using …

The complexity of modern computer auditing requires an effective decision support system
that should (1) be highly flexible,(2) have the capability for incorporating important …

Due to a continuously growing repertoire of available methods and applications, Artificial
Intelligence (AI) is becoming an innovation driver for most industries. In the auditing domain …