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 normative thinking
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Bradford: Emerald Group Publishing Limited
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Language
English
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Publisher
Bradford: Emerald Group Publishing Limited
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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...
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Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking
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TN_cdi_proquest_journals_2749269314
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2749269314
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ISSN
0951-3574
E-ISSN
1758-4205
DOI
10.1108/AAAJ-09-2020-4934