Abstract Robotic Process Automation (RPA) is an emerging technology that enables the
automation of rules-based business processes and tasks through the use of software bots …

A growing body of literature related to continuous auditing topics has developed. Advances
in information technology and web‐based applications are making monitoring and control of …

Abstract Gray et al.(2014) examined the productivity of expert systems/artificial intelligence
research in accounting and came to the conclusion that both research on and practice use of …

Artificial Intelligence (AI) is one of the most advanced technologies in the world. This paper
attempts to demonstrate how AI is helping in the development of accounting system as per …

This paper discusses judgment and decision making research in auditing—ie, research that
uses a psychological lens to understand, evaluate, and improve judgments, decisions, or …

The evolution of MIS technology has affected traditional auditing and created a new set of
audit issues. This paper describes the Continuous Process Auditing System (CPAS) …

The paper seeks to explain the concept of robotic process automation (RPA), the ways it
impacts account-ing, and suggest future research directions. A literature review of previous …

Is the business risk audit a better way to assess risks leading to focused audit testing, or is it
simply a tool for generating opportunities to sell nonaudit services? Many feel strongly that …

Research (see Wright 1988 and Bedard 1989 for reviews) has examined how experience
affects the auditor's ability to perform audit tasks successfully. A plausible explanation (see …

With rapidly growing interest in the development of knowledge-based computer consulting
systems for various problem domains, the difficulties associated with knowledge acquisition …