The ability to develop bots to automate tasks and processes using robotic process
automation (RPA) is receiving significant attention in accounting. Auditors often struggle to …

ChatGPT frequently appears in the media, with many predicting significant disruptions,
especially in the fields of accounting and auditing. Yet research has demonstrated relatively …

ChatGPT is daily in the media with many predicting massive disruption, especially in
accounting and auditing. Yet, prior research shows relatively poor performance of ChatGPT …

For the past several years, internal audit functions (IAFs) have been significantly increasing
their digitization efforts to enhance the efficiency and effectiveness of the IAF. The …

Although robotic process automation (RPA) usage is growing rapidly in accounting,
concerns are emerging regarding the internal controls and overall governance structure …

This paper reports perceptions of over 1,000 accounting faculty regarding 12 accounting
journals, specifically in how open they are to:(1) diverse topic areas,(2) diverse research …

Although publication benchmarking studies for accounting faculty have been completed for
highly ranked research institutions, there is not comparable data for the hundreds of smaller …

We are pleased to introduce ourselves as the new co-senior editors of Accounting Horizons
and describe the revised editorial policy of the journal. By way of introduction, Scott is a …

Although the limitations of p-values are well known, researchers continue to (mis) use them
for lack of awareness of the alternatives. This monograph comprehensively explains the …

This paper draws on psychological theories and uses archival data to study the error, noise,
and bias of auditors' Going Concern Opinion (GCO), which requires auditors' professional …