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
with the application of AI. Recently, there has been a progressive evolution of technology
aimed at creating “artificially intelligent” devices. Although this evolution has been
permeated with false starts and exaggerated claims, there is some convergence on the fact
that substantive progress has been obtained in the last few years with the adoption of deep …
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