The future of artificial intelligence at work: A review on effects of decision automation and augmentation on workers targeted by algorithms and third-party observers

M Langer, RN Landers - Computers in Human Behavior, 2021 - Elsevier
Advances in artificial intelligence are increasingly leading to the automation and
augmentation of decision processes in work contexts. Although research originally generally …

Business intelligence & analytics in management accounting research: Status and future focus

P Rikhardsson, O Yigitbasioglu - International journal of accounting …, 2018 - Elsevier
Executives see technology, data and analytics as a transforming force in business. Many
organizations are therefore implementing business intelligence & analytics (BI&A) …

Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments

P Roszkowska - Journal of Accounting & Organizational Change, 2021 - emerald.com
Purpose The purpose of this paper is to explore the audit-related causes of financial
scandals and advice on how emerging technologies can provide solutions thereto …

Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation

H Issa, T Sun, MA Vasarhelyi - Journal of emerging …, 2016 - publications.aaahq.org
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 …

Information overload, psychological ill-being, and behavioral intention to continue online healthcare information search

B Swar, T Hameed, I Reychav - Computers in human behavior, 2017 - Elsevier
Internet these days have been extensively used to access and search health information
supplementing or substituting the traditional sources of online health information (OHI) like …

Exploring the programmability of management accounting work for increasing automation: an interventionist case study

T Korhonen, E Selos, T Laine… - Accounting, Auditing & …, 2021 - emerald.com
Purpose The purpose of this paper is to better understand management accounting
automation by exploring the programmability of management accounting work …

“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting

SG Sutton, M Holt, V Arnold - International Journal of Accounting …, 2016 - Elsevier
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 …

Understanding financial auditing from a service perspective

WR Knechel, E Thomas, M Driskill - Accounting, Organizations and Society, 2020 - Elsevier
This paper draws from the service science and professional service literatures to
conceptualize financial auditing as an economic service. A central characteristic of …

An accounting information systems perspective on data analytics and Big Data

E Huerta, S Jensen - Journal of information systems, 2017 - publications.aaahq.org
Forty-six academics and practitioners participated in the second Journal of Information
Systems Conference to discuss data analytics and Big Data from an accounting information …

Infer, predict, and assure: Accounting opportunities in data analytics

GP Schneider, J Dai, DJ Janvrin, K Ajayi… - Accounting …, 2015 - publications.aaahq.org
The business use of data analytics is growing rapidly in the accounting environment. Similar
to many new systems that involve accounting information, data analytics has fundamentally …