This paper reviews the accounting literature that focuses on four Internet-related
technologies that have the potential to dramatically change and disrupt the work of …

Purpose The purpose of this study is to map the conceptual structure of the body of
knowledge linking digital technologies and auditing, with the aim of contributing to a better …

ChatGPT, a language-learning model chatbot, has garnered considerable attention for its
ability to respond to users' questions. Using data from 14 countries and 186 institutions, we …

Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce
convincing, human-like text has major implications for the future of corporate reporting …

Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …

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 …

Abstract Gray et al.(2014) examined the productivity of expert systems/artificial intelligence
research in accounting and came to the conclusion that both research on and practice use of …

Design/Methodology/Approach: Face-to face interview is performed with representatives
from nine organisations that are using AI-based accounting software. Constant comparative …

With corporate investment in Big Data of $34 billion in 2013 growing to $232 billion through
2016 (Gartner 2012), the Big 4 accounting firms are aiming to be at the forefront of Big Data …

Artificial intelligence (AI) is likely to transform the audit profession. This exploratory study, by
utilising the technology–organisation–environment (TOE) framework and data from semi …