| 1. |
- Elliot, Viktor, et al.
(författare)
-
Artificial Intelligence for Decision Makers
- 2020
-
Ingår i: Journal of Emerging Technologies in Accounting. - : American Accounting Association. - 1554-1908 .- 1558-7940. ; 17:1, s. 51-55
-
Tidskriftsartikel (refereegranskat)abstract
- We propose an exercise with the purpose of providing a basic understanding of key concepts within AI and extending the understanding of AI beyond mathematics. The exercise allows participants to carry out analysis based on accounting data using visualization tools as well as to develop their own machine learning algorithms that can mimic their decisions. Finally, we also problematize the use of AI in decision-making, with such aspects as biases in data and/or ethical concerns.
|
|
| 2. |
- Fotoh, Lazarus Elad, et al.
(författare)
-
The Impact of Digitalization on Future Audits
- 2021
-
Ingår i: Journal of Emerging Technologies in Accounting. - : American Accounting Association. - 1554-1908 .- 1558-7940. ; 18:2, s. 77-97
-
Tidskriftsartikel (refereegranskat)abstract
- This study examines the future impact of digitalization on auditing by synthesizing empirical studies, relating them to surveys conducted by accounting bodies, and analyzing these findings in relation to extant literature. Based on the synthesis, this study proposes a transitional framework to enable the audit profession to remain competitive. The results show that digitalization may significantly affect the audit profession in the future. However, the impact is likely to be incremental rather than radical. To remain competitive, the audit profession needs to adopt new metrics, capabilities, skills, and evolve its business models to incorporate digital technologies. The contribution of this study is multifaceted. The propositions and research agenda presented in this study will be beneficial to academics, practitioners, audit regulators, and the general public as they have the potential to form a foundation for addressing future research questions and for the theorization and empirical testing of audit digitalization. [ABSTRACT FROM AUTHOR]
|
|
| 3. |
- Huq, Asif M, et al.
(författare)
-
Measuring Accountable Information in CSR Reports: A New Operationalization and Analysis Applied to Greenhouse Gas Disclosures
- 2024
-
Ingår i: Journal of Emerging Technologies in Accounting. - : American Accounting Association. - 1554-1908 .- 1558-7940. ; 21:1, s. 59-88
-
Tidskriftsartikel (refereegranskat)abstract
- We develop a novel and generic text-based measure to classify and evaluate greenhouse gas (GHG) disclosures. We construct the measure using collocation analysis of GHG-related words and regular expressions. Automated implementation achieved high concordance compared to manual investigations. We move beyond the “bag-of-words” approach in classifying voluminous nonfinancial corporate disclosure. We also outline a methodology that is manyfold scalable and makes replicability straightforward. Compared to past studies, we work with a significantly larger sample of 5,017 reports across 80 countries, thereby dealing with greater complexity and leading to better generalizability. We also contribute to the debate on whether nonfinancial disclosures exhibit accountability or are merely greenwashing. We find a negative trend in accountability worldwide, and firm-level accountability in GHG disclosures is not detectable in a country-level reduction of GHG emissions. Moreover, firms disclose significantly higher accountable information in a civil-law legal environment compared to those in a common-law legal environment.
|
|
