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Keywords: AI
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Journal Articles
Journal of Accounting & Organizational Change 1–29.
Published: 07 November 2025
... 4 audit firms. Second, to explore the relevant challenges of using artificial intelligence ( AI ) in remote information technology ( IT ) auditing. Design/methodology/approach A questionnaire survey was conducted with 208 external audit professionals to examine the challenges associated...
Journal Articles
Journal of Accounting & Organizational Change (2025) 21 (7): 307–329.
Published: 30 September 2025
... for enhancing accounting automation (Bock and Frank, 2021 ; Tiron-Tudor et al., 2024). RPA can also be integrated with AI, which encompasses a range of technologies and applications relevant to accounting. These include ML for transaction processing and fraud detection, intelligent optical...
