[HTML][HTML] Accounting and auditing with blockchain technology and artificial Intelligence: A literature review

H Han, RK Shiwakoti, R Jarvis, C Mordi… - International Journal of …, 2023 - Elsevier
This paper surveys the published work on how blockchain technology will impact accounting
in general, but AI-enabled auditing specifically. The purpose is to investigate how …

[HTML][HTML] State-of-the-art of artificial intelligence and big data analytics reviews in five different domains: a bibliometric summary

PV Thayyib, R Mamilla, M Khan, H Fatima, M Asim… - Sustainability, 2023 - mdpi.com
Academicians and practitioners have recently begun to accord Artificial Intelligence (AI) and
Big Data Analytics (BDA) significant consideration when exploring emerging research trends …

Ethical impact of artificial intelligence in managerial accounting

C Zhang, W Zhu, J Dai, Y Wu, X Chen - International Journal of Accounting …, 2023 - Elsevier
Recent advances in technology have accelerated digitalization and intelligence in modern
business. Particularly, the increasing use of Artificial Intelligence (AI) in managerial …

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

OM Lehner, K Ittonen, H Silvola, E Ström… - Accounting, Auditing & …, 2022 - emerald.com
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 …

The ethical implications of using artificial intelligence in auditing

I Munoko, HL Brown-Liburd, M Vasarhelyi - Journal of business ethics, 2020 - Springer
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 digital transformation of external audit and its impact on corporate governance

R Manita, N Elommal, P Baudier, L Hikkerova - … Forecasting and Social …, 2020 - Elsevier
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 …

[HTML][HTML] Blockchain in accounting practice and research: systematic literature review

M Bellucci, D Cesa Bianchi, G Manetti - Meditari Accountancy …, 2022 - emerald.com
Purpose This study aims to review the academic literature on the utilization of blockchain in
accounting practice and research to identify potential opportunities for further scientific …

[HTML][HTML] A systematic literature review of blockchain-based applications: Current status, classification and open issues

F Casino, TK Dasaklis, C Patsakis - Telematics and informatics, 2019 - Elsevier
This work provides a systematic literature review of blockchain-based applications across
multiple domains. The aim is to investigate the current state of blockchain technology and its …

[HTML][HTML] Blockchain in accounting research: current trends and emerging topics

T Garanina, M Ranta, J Dumay - Accounting, Auditing & …, 2022 - emerald.com
Purpose This paper provides a structured literature review of blockchain in accounting. The
authors identify current trends, analyse and critique the key topics of research and discuss …

Applying robotic process automation (RPA) in auditing: A framework

F Huang, MA Vasarhelyi - International Journal of Accounting Information …, 2019 - Elsevier
Robotic process automation (RPA) has been widely adopted in many industries, including
the accounting industry, to automate well-defined and repetitive tasks; however, its …