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The DOI matches its Crossref record; 67 of the 67 references it cites were found in a registry or an index.

The Ethical Implications of Using Artificial Intelligence in Auditing

Munoko, Ivy, Brown-Liburd, Helen L., Vasarhelyi, Miklos·2020·Journal of Business Ethics

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Citations

Cites

Show all 67 references

Research works printed but not linked: 18

  1. ACM. (2017). Statement on algorithmic transparency and accountability. Washington, DC: ACM US Public Policy Council.
  2. Arnold, V., & Sutton, S. G. (1998). The theory of technology dominance: Understanding the impact of intelligent decision aids on decision maker’s judgments. Advances in Accounting Behavioral Research, 1(3), 175–194.
  3. Bowers, C. A., Oser, R. L., Salas, E., & Cannon-Bowers, J. A. (1996). Team performance in automated systems. In Automation and Human Performance (pp. 243–263). Routledge.
  4. Bowling, S., & Meyer, C. (2019). How we successfully implemented AI in audit. Journal of Accountancy, 227(5), 26–28.
  5. Chan, D. Y., & Vasarhelyi, M. A. (2011). Innovation and practice of continuous auditing. International Journal of Accounting Information Systems, 12(2), 152–160. · doi:10.1016/j.accinf.2011.01.001
  6. Crutzen, C. K., & Hein, H. W. (2009). Invisibility and visibility: The shadows of artificial intelligence. In Handbook of Research on Synthetic Emotions and Sociable Robotics: New Applications in Affective Computing and Artificial Intelligence (pp. 472–500). IGI Global. · doi:10.4018/978-1-60566-354-8.ch024
  7. Dickey, G., Blanke, S., & Seaton, L. (2019). Machine learning in auditing: Current and future applications. The CPA Journal, 89(6), 16–21.
  8. Elliott, Robert K., Kielich, John A., Rabinovitz, Mark E., & Knight, Sherry D. (1985). Micros in accounting. Journal of Accountancy, 160, 126–148.
  9. IESBA. (2018). Handbook of the international code of ethics for professional accountants. New York: International Federation of Accountants, Professional Code.
  10. KPMG. (2017). KPMG ignite unlocks the value of AI. Retrieved August 15 2019 from https://home.kpmg/xx/en/home/media/press-releases/2017/10/kpmg-ignite-accelerates-strategies-for-intelligent-automation-and-growth.html.
  11. Montagna, P. (1968). Professionalization and bureaucratization in large professional organizations. American Journal of Sociology, 74(2), 138–145. · doi:10.1086/224616
  12. OED Online. (2019). Oxford University Press. Retrieved August 15 2019 from https://www.oed.com/view/Entry/271625?redirectedFrom=artificial+intelligence.
  13. Olson, M. W. (2006). “Remarks of Mark W. Olson at the AICPA National Conference on current SEC and PCAOB developments.” Retreived August 15 2019 from https://www.iasplus.com/en/binary/usa/0612olson.pdf.
  14. PwC. (2019). PwC completes its first stock count audit using drone technology. Retrieved August 15 2019 from https://www.pwc.co.uk/press-room/press-releases/pwc-first-stock-count-audit-drones.html.
  15. Specht, L., Trotter, R., Young, R., & Sutton, S. (1991). “The public accounting litigation wars: Will expert systems lead the next assault. Jurimetrics, 31, 247–257.
  16. Tysiac, K., & Drew, J. (2018). Technology may push firms beyond the billable hour. Journal of Accountancy, 225(6), 38–38.
  17. Vasarhelyi, M. A. (1989). Artificial intelligence in accounting and auditing: The use of expert systems. New York: Markus Wiener Publishing.
  18. Verbeek, P. P. (2006). Persuasive technology and moral responsibility toward an ethical framework for persuasive technologies. Persuasive, 6, 1–15.

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Metadata

Authors
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M.
Venue
Journal of Business Ethics
Published
2020-01-08
Volume
167
Issue
2
Pages
209-234
ISSN
  • 0167-4544 (ISSN-L)
  • 1573-0697
OpenAlex
W3000309212
Cited by
621
References
67
FWCI
64.38
Type
journal article
Language
en
Open access
closed
Licence

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CoChat. (2026). Citation check: The Ethical Implications of Using Artificial Intelligence in Auditing. https://app.cochat.ai/papers/10.1007/s10551-019-04407-1
The paper
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics. https://doi.org/10.1007/s10551-019-04407-1

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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.