This paper reviews the accounting literature that focuses on four Internet-related
technologies that have the potential to dramatically change and disrupt the work of …

This paper discusses an overall framework of Big Data in accounting, setting the stage for
the ensuing collection of essays that presents the ongoing evolution of corporate data into …

Capital structure is an integral part of the corporate finance that sources the funds to finance
growth and operations. Managers always have to maintain value of the firm to be higher …

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 …

Accounting firms are reporting the use of Artificial Intelligence (AI) in their auditing and
advisory functions, citing benefits such as time savings, faster data analysis, increased …

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 …

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 purpose of this paper is to explore the audit-related causes of financial
scandals and advice on how emerging technologies can provide solutions thereto …

This paper analyses the use of big data techniques in auditing, and finds that the practice is
not as widespread as it is in other related fields. We first introduce contemporary big data …

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 …