...Natalia Alonso-Morales; Alejandro Saez-Martín; Antonio López-Hernandez; Dolores Genaro-Moya Purpose Artificial intelligence ( AI ) can transform public sector auditing by automating tasks, improving risk detection and enhancing data analysis efficiency. Beyond efficiency gains, AI has...

...Piotr Staszkiewicz; Anna Szelągowska; Agnieszka Maryla Strzelecka Purpose This study aims to examine how auditors’ attitudes towards responsibility shape the possibilities for using artificial intelligence ( AI ) within the auditor risk assessment process ( ARAP ). Design/methodology/approach...

...Wayne van Zijl; Kayleigh Burnham; Dusan Ecim Purpose Artificial intelligence ( AI ) has the potential to radically transform the accountancy profession, starting with routine transactions and functions and moving towards more strategic, leadership and governance responsibilities. The purpose...

...Khwaja Naveed; Muhammad Bilal Farooq; Muhammad Kaleem Zahir-Ul-Hassan; Fawad Rauf Purpose The purpose of this study is to examine the impact of adopting artificial intelligence (AI) on the quality of corporate sustainability reporting. The role of sustainability committees, including specialist...

... effects of artificial intelligence (AI) and accounting education quality on the relationship between green accounting and firm performance. Design/methodology/approach Using generalized method of moments estimation, this research uses a comprehensive dataset comprising 32,680 firm-year observations...

... AI entities and their ultimate beneficiaries. Artificial intelligence Ethics Audit Cyborgs Accountability AI legal personality Human-centric services Accounting Sui generis institution M42 K30 Firstly, moving beyond anecdotal evidence, this study establishes an empirical...

...Bronwyn Eager; Craig Deegan; Terese Fiedler Purpose The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability...

...)”. The idea of considering IC as an intangible resource based on knowledge (Veltri et al., 2012) evolved during this third stage: Big data Knowledge management Artificial intelligence Intellectual capital Data analytics Strategic intent This conceptual paper’s purpose is to present...