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 …

Purpose: This paper reviews the recent accounting literature focusing on emerging
technologies' impacts on accountants' role and skills. Specifically, it determines what …

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 …

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 …

With the rapid development of “Internet plus”, medical care has entered the era of big data.
However, there is little research on medical big data (MBD) from the perspectives of …

Modern audit engagements often involve examination of clients that are using Big Data and
analytics to remain competitive and relevant in today's business environment. Client systems …

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 …

Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …

Contrary to prediction that the accounting profession faces extinction, we argue that
accountants can still create value in a world of Big Data analytics. To advance this position …

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 …