Preserving Professional Skepticism in the Age of Algorithmic Auditing: A Conceptual Framework for AI Adoption in Accounting Practice
Generative artificial intelligence (AI) has moved beyond the transactional automation that characterized earlier accounting technologies such as robotic process automation and rule-based expert systems. Large language models and machine-learning-based analytics can now draft audit memoranda, flag anomalies in real time...
Pathan Aiyubkhan, Vaidhya Narendrabhai
· International Journal For Mu... · 0 citations