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Artificial intelligence based decision-making in accounting and auditing: ethical challenges and nor...

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and nor...

https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2749269314

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

About this item

Full title

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

Publisher

Bradford: Emerald Group Publishing Limited

Journal title

Accounting, auditing & accountability journal, 2022-12, Vol.35 (9), p.109-135

Language

English

Formats

Publication information

Publisher

Bradford: Emerald Group Publishing Limited

More information

Scope and Contents

Contents

Purpose>This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.Design/methodolog...

Alternative Titles

Full title

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

Identifiers

Primary Identifiers

Record Identifier

TN_cdi_proquest_journals_2749269314

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2749269314

Other Identifiers

ISSN

0951-3574

E-ISSN

1758-4205

DOI

10.1108/AAAJ-09-2020-4934

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