...Natalia Alonso-Morales; Alejandro Saez-Martín; Ana Maria Plata-Díaz; Antonio Manuel Lopez-Hernandez Purpose External public auditing faces increasing challenges due to the growing volume of information and rising demands for efficiency and accountability. Artificial intelligence ( AI ) offers...

...Daniel Mandel Gandrita; David Pascoal Rosado; Ana Gandrita Purpose The purpose of this study is to investigate how financial professionals perceive innovation constraints imposed by emerging artificial intelligence ( AI ) regulation and how these perceptions influence their strategic reorientation...

... uses artificial intelligence ( AI ), machine learning ( ML ) and natural language processing ( NLP ) techniques such as topic modeling, and sentiment analysis to evaluate the degree of disclosure, examine theme shifts over time and identify potential instances of greenwashing. Findings The overall...

...Esraa Alkhatib; Alaa Alkhatib; Robin Jarvis Purpose This study aims to examine the existing literature on the use of artificial intelligence ( AI ) in auditing in terms of its diversity, evolution over time, and dynamics. Design/methodology/approach The authors integrate the systematic...

...Mohsen Anwar Abdelghaffar Saleh; Shadi Emad Areef Alhaleh; Abdelkarim Mahmoud Mohamed; Sameh Abdelsalam Mustafa Purpose This study aims to investigate the influence of clients’ investments in artificial intelligence (CINV_AI) on audit costs within the Chinese context. Furthermore, this study...

...Mayar A. Omar; Ismail I. Gomaa; Hosam Moubarak; Sara H. Sabry Purpose This study aims to analyze and identify the applications of artificial intelligence (AI) techniques in predicting corporate financial performance to uncover the main trends and influential contributors, including documents...

...Sahar Elnakeeb; Heba Saad Hassan Elawadly Purpose This paper aims to provide a comprehensive bibliometric approach to analyze the integration of automation and artificial intelligence (AI) in accounting. The study identifies key trends, influential works and future directions to help academics...

...Wael Abdallah; Arezou Harraf; Hasan Al Wael Purpose This study aims to investigate the factors affecting artificial intelligence (AI) implementation in the accounting industry and compares it among the private and public accounting sectors. Design/methodology/approach This study uses...

...Issam Benhayoun; Salma Bougrine; Aimad Sassioui Purpose The aim of this study is to investigate the factors that influence the readiness to adopt artificial intelligence (AI) tools within Moroccan auditing firms. Design/methodology/approach A quantitative research design was used, using survey...

...Bahaa Subhi Awwad; Majdi Wael Alkababji; Bahaa Subhi Razia Purpose This study aims to identify the impact of adopting different techniques of artificial intelligence including (expert systems, machine learning, neural networks and algorithms) in improving the quality of accounting information...

...Manaf Al-Okaily Purpose The purpose of this paper is to examine whether artificial intelligence (AI) increases data and information quality in the accounting and disclosure context. Design/methodology/approach Data were collected from financial managers, who are working in listed Jordanian...

...Mohamed Ismail Mohamed Riyath; Achchi Mohamed Inun Jariya Purpose This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial intelligence (AI), sustainability culture, innovation...

... the automation of many tasks in the accounting process, reducing the risk of human error and making these tasks more efficient (Fallatah, 2021). Tasks may include processing source documents and analysing business transactions (Cho et al., 2020). Accounting tasks Artificial intelligence Digital...

...Sara Ebrahim Mohsen; Allam Hamdan; Haneen Mohammad Shoaib Purpose Integrating artificial intelligence (AI) into various industries, including the financial sector, has transformed them. This paper aims to examine the influence of integrating AI, including machine learning, process automation...

... blends innovation and technology to provide financial inclusion to stakeholders through various new products and services such metaverse and artificial intelligence. Design/methodology/approach A quantitative research approach was used to empirically validate the suggested research model by using 260...