Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

ABSTRACT Audit firms are investing billions of dollars to develop artificial intelligence (AI) systems that will help auditors execute challenging tasks (e.g., evaluating complex estimates). Although firms assume AI will enhance audit quality, a growing body of research documents that individuals of...

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Veröffentlicht in:	Journal of accounting research 2022-03, Vol.60 (1), p.171-201
Hauptverfasser:	COMMERFORD, BENJAMIN P., DENNIS, SEAN A., JOE, JENNIFER R., ULLA, JENNY W.
Format:	Artikel
Sprache:	eng
Schlagworte:	accounting estimates Accounting firms algorithm aversion Algorithms Artificial intelligence auditing Auditors Audits competing information Intelligence subjectivity Susceptibility
Online-Zugang:	Volltext
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