Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing
International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 14, No. 3, pp. 77-86, July/September 2006
Posted: 17 Oct 2007
Abstract
This paper reviews the nature of accounting and auditing problems and the need for application of artificial intelligence (AI) technologies to the discipline. The discussion includes current accounting issues for which new AI development should be fruitful, particularly auditing and assurance.
Keywords: auditing, assurance, accounting, articifial intelligence, AI
JEL Classification: M4
Suggested Citation: Suggested Citation
Baldwin, Amelia A. and Brown, Carol E. and Trinkle, Brad S., Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing. International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 14, No. 3, pp. 77-86, July/September 2006, Available at SSRN: https://ssrn.com/abstract=1022349
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