The findings indicate that AI can contribute to the automation of repetitive activities, the analysis of large volumes of data, anomaly detection, and the continuous monitoring of operations, thereby improving the efficiency and quality of audit processes.
The study examined how artificial intelligence and automation can be harnessed to improve
efficiency, accuracy, and strategic contribution in accounting. Specifically, the study explored
their role in auditing, tax preparation, and financial reporting, analyzed the potential of
emerging technologies such as predictive...
J. Abu· Journal of Accounting and Fi...· 0 citations
The integration of artificial intelligence into internal audit is progressing rapidly, driven by developments in machine learning, predictive analytics, natural language processing and, more recently, generative artificial intelligence. This study aims to systematically analyse the determinants of AI adoption in intern...
Nadia Toutouh, Houda Benarbi· International Journal of Sci...· 0 citations
The complex global environment and sophistication in decision making occasioned by
complexities of accounting practices has necessitated the need for the adoption of artificial
intelligence. The advent of artificial intelligence has revolutionised accounting processes and
this is expected to lead to robust transform...
Sunday Asukwo Okpo, Ph.D., FCA.· Journal of Accounting and Fi...· 0 citations
This article addresses the verification of accounting estimates generated by artificial intelligence systems. It investigates the «black box» problem in machine learning and substantiates the need to integrate the concept of Explainable Artificial Intelligence (XAI) into modern auditing practices to enhance audit quali...
O. Yusupova· Scientific Research and Deve...· 0 citations
Understanding the role of artificial intelligence and information technology can contribute to improving accounting processes and addressing related challenges, and its importance in enhancing the quality of financial reporting is increasing day by day. The aim of this study is to examine the impact of artificial intel...
Elmira Mohammadkhanloo, Farzin Rezaei, Gholamreza Kordestani et al.· Journal of Management and Bu...· 0 citations
Relevance.
The digital transformation of the economy and the exponential growth of the volumes of data generated by ERP systems create a new technological context for auditing activities. Traditional verification methods based on selective procedures and manual document processing face time, labor, and data coverage...
I. Vetrova, Yu. I. Plottseva· Accounting Analysis Auditing· 0 citations
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