This paper provides an analysis on the emergence of new technologies in the financial
industry and their application to financial and investment activities, where organizations are …

Recent developments in technology have introduced dramatic changes to the practice of the
accounting profession. This paper provides a comprehensive review of current …

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness,
and Technology Acceptance Model (TAM) variables on various aspects of accounting and …

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 …

Purpose This paper aims to identify ethical challenges of using artificial intelligence (AI)-
based accounting systems for decision-making and discusses its findings based on Rest's …

How does artificial intelligence (AI) impact audit quality and efficiency? We explore this
question by leveraging a unique dataset of more than 310,000 detailed individual resumes …

Purpose The digital transformation revolution has brought outstanding changes to business
organizations, especially in the digital accounting transformation domain. Consequently, the …

The literature demonstrates the growing interest of digitalization in organizations. The
purpose of this paper is to study the influence of digitalization on audit's business and to …

The ongoing digitization of the economy presents challenges and opportunities for the
auditing profession and requires both auditors and their clients to adapt. Against the …

Digital transformation (DT) has become a buzzword, triggering different disciplines in
research and influencing practice, which leads to independent research streams. Scholars …