Reflections on the human-algorithm complex duality perspectives in the auditing process

Purpose Algorithms, artificial intelligence (AI), machines, and all emerging digital technologies disrupt traditional auditing, raising many questions and debates. One of the central issues of this debate is the human-algorithms complex duality, which focuses on this investigation. This study aims t...

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Veröffentlicht in:	Qualitative research in accounting and management 2022-06, Vol.19 (3), p.255-285
Hauptverfasser:	Tiron-Tudor, Adriana, Deliu, Delia
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Algorithms Artificial intelligence Audit engagements Auditing Auditors Audits Automation Decision making
Online-Zugang:	Volltext
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