This study empirically examines the relation between audit quality and auditors' cognitive
and social skills. Using a novel data set of online job postings by accounting firms, we …

Anecdotal and empirical evidence indicates that the growing adoption of artificial
intelligence (AI) within accounting firms and accounting departments leads to improvements …

Purpose The study aims to investigate the impact of industrial robot application on corporate
labor cost stickiness and labor investment efficiency in China. Design/methodology …

Automation—such as machine learning, robotic process automation, and artificial
intelligence—is the next major technological leap in accounting and financial reporting, and …

Organizations use innovations to adapt, grow their business, and differentiate themselves
from their competitors. However, innovations can introduce new risks to the organization that …

This study examines the effect of firm digitalization on the demand for corporate accountants
and their digital skills. Using 170,000 job posts for corporate accountants made by US …

Researchers argue that data analytics and emerging technologies (DA&T) must be
integrated into accounting programs in order to develop future accounting professionals who …