Artificial Intelligence in Sustainability Assurance: Accounting Challenges, Audit Risks and a Conceptual Framework for ESG Verification
An assurance-specific framework answering three questions: for which sustainability-assurance procedures AI creates analytical value, which risks arise when AI influences assurance work, and which decision rights and controls should govern that influence is developed.
Radosveta Krasteva-Hristova, Vanya Georgieva
· Accounting and Auditing · 0 citations