Bias and ethics of AI systems applied in auditing - A systematic review

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The Ethical Implications of Using Artificial Intelligence in Auditing

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Six Human-Centered Artificial Intelligence Grand Challenges

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Is artificial intelligence improving the audit process?

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ETHICS GUIDELINES FOR TRUSTWORTHY AI

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A historical perspective of explainable Artificial Intelligence

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Ethics and Privacy in AI and Big Data: Implementing Responsible Research and Innovation

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

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Human-Centered Explainable AI (XAI)

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Auditing large language models: a three-layered approach

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Man versus machine: Complex estimates and auditor reliance on artificial intelligence

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Ethics-Based Auditing to Develop Trustworthy AI

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Putting AI ethics to work: are the tools fit for purpose?

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Governing AI safety through independent audits

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Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review

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Auditing the AI auditors: A framework for evaluating fairness and bias in high stakes AI predictive models.

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The algorithm audit: Scoring the algorithms that score us

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Adoption of artificial intelligence in auditing: An exploratory study

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Artificial Intelligence: Risks to Privacy and DemocracyPreprint

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Proceedings of the Conference on Fairness, Accountability, and Transparency

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Red teaming ChatGPT via Jailbreaking: Bias, Robustness, Reliability and Toxicity

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Artificial intelligence explainability: the technical and ethical dimensions

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The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE

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Decentralized big data auditing for smart city environments leveraging blockchain technology

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Detecting Anomalies in Financial Data Using Machine Learning Algorithms

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Artificial Intelligence Applications in the Auditing Profession: A Literature Review

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Continuous Auditing of Artificial Intelligence: a Conceptualization and Assessment of Tools and Frameworks

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Exploring gender biases in ML and AI academic research through systematic literature review

Shrestha, S., & Das, S. (2022) · Frontiers in Artificial Intelligence · doi:10.3389/frai.2022.976838 · Cited by 105 · see citing works

Before and beyond trust: reliance in medical AI

Kerasidou, C., Kerasidou, A., Büscher, M., & Wilkinson, S. (2021) · Journal of Medical Ethics · doi:10.1136/medethics-2020-107095 · Cited by 95 · see citing works

Deskilling, Upskilling, and Reskilling: a Case for Hybrid Intelligence

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Supporting Human-AI Collaboration in Auditing LLMs with LLMs

Rastogi, C., Ribeiro, M. T., King, N., Nori, H., & Amershi, S. (2023) · Proceedings of the AAAI/ACM Conference on AI Ethics and Society · doi:10.1145/3600211.3604712 · Cited by 87 · see citing works

The Sanction of Authority: Promoting Public Trust in AI

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The Ethics of Artificial Intelligence: Examining the Ethical Considerations Surrounding the Development and Use of AI

Huriye, A. Z. (2023) · American Journal of Technology · doi:10.58425/ajt.v2i1.142 · Cited by 84 · see citing works

Data provenance to audit compliance with privacy policy in the Internet of Things

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Detecting anomalies in financial statements using machine learning algorithm

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Data Protection, Artificial Intelligence and Cognitive Services: Is the General Data Protection Regulation (GDPR) ‘Artificial Intelligence-Proof’?Preprint

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Mitigating bias in AI at the point of care

DeCamp, M. W., & Lindvall, C. J. (2023) · Science · doi:10.1126/science.adh2713 · Cited by 70 · see citing works

D-BIAS: A Causality-Based Human-in-the-Loop System for Tackling Algorithmic Bias

Ghai, B., & Mueller, K. D. (2022) · IEEE Transactions on Visualization and Computer Graphics · doi:10.1109/tvcg.2022.3209484 · Cited by 68 · see citing works

ETHICAL CONCERNS ASSOCIATED WITH ARTIFICIAL INTELLIGENCE IN THE ACCOUNTING PROFESSION: A CURSE OR A BLESSING?

Fülöp, M. T., Topor, D. I., Ionescu, C. A., Cifuentes‐Faura, J., & Măgdaș, N. (2023) · Journal of Business Economics and Management · doi:10.3846/jbem.2023.19251 · Cited by 67 · see citing works

Systematizing Audit in Algorithmic Recruitment

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Analyzing Fairness in Deepfake Detection With Massively Annotated Databases

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Auditors' Perception on the Impact of Artificial Intelligence on Professional Skepticism and Judgment in Oman

Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021) · Universal Journal of Accounting and Finance · doi:10.13189/ujaf.2021.090527 · Cited by 51 · see citing works

AIES '19: Proceedings of the 2019 AAAI/ACM Conference on AI, Ethics, and Society

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Will the Medium Become the Message? A Framework for Understanding the Coming Automation of the Audit Process

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Distrust of Artificial Intelligence: Sources & Responses from Computer Science & Law

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Sociotechnical imaginaries in the present and future university: a corpus-assisted discourse analysis of UK higher education texts

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Authentic Integration of Ethics and AI through Sociotechnical, Problem-Based Learning

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Defending explicability as a principle for the ethics of artificial intelligence in medicine

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Blockchain Architecture for Auditing Automation and Trust Building in Public Markets

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Cognitive biases in developing biased Artificial Intelligence recruitment system

Soleimani, M., Intezari, A. H., Taşkın, N., & Pauleen, D. J. (2021) · Hawaii International Conference on System Sciences (HICSS) · doi:10.24251/hicss.2021.620 · Cited by 38 · see citing works

A consumer perspective of AI certification – the current certification landscape, consumer approval and directions for future research

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AI Audit Washing and Accountability

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The impact of artificial intelligence on audit profession

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Explainability Auditing for Intelligent Systems: A Rationale for Multi-Disciplinary Perspectives

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Using Hybrid Artificial Intelligence and Machine Learning Technologies for Sustainability in Going-Concern Prediction

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Sustainable Transitions Narratives: An Analysis of the Literature through Topic Modelling

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Establishing Institutional Scores With the Rigor and Transparency Index: Large-scale Analysis of Scientific Reporting Quality

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How Might Artificial Intelligence Applications Impact Risk Management?

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Social-minded Measures of Data Quality

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Intuitively Assessing ML Model Reliability through Example-Based Explanations and Editing Model Inputs

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A Perceptron Based Neural Network Data Analytics Architecture for the Detection of Fraud in Credit Card Transactions in Financial Legacy Systems

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Acknowledging Sustainability in the Framework of Ethical Certification for AI

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Implications of Artificial Intelligence on the Objectives of Auditing Financial Statements and Ways to Achieve Them

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Tangible Explainable AI - an Initial Conceptual Framework

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Auditor choice and audit fees through the lens of agency theory: evidence from Chinese family firms

Rahman, M. J., Zhu, H., & Hossain, M. M. (2023) · Journal of Family Business Management · doi:10.1108/jfbm-02-2023-0027 · Cited by 20 · see citing works

Using Knowledge Graphs to Unlock Practical Collection, Integration, and Audit of AI Accountability Information

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An Introduction to Artificial Intelligence and Solutions to the Problems of Algorithmic DiscriminationPreprint

Schmidt, N., & Stephens, B. (2019) · arXiv (Cornell University) · doi:10.48550/arxiv.1911.05755 · Cited by 18 · see citing works

An application of artificial intelligence on auditing

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Algorithmic Transparency and Decision-Making Accountability: Thoughts for Buying Machine Learning AlgorithmsPreprint

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State of the Art of Artificial Intelligence in Internal Audit context

Couceiro, B., Pedrosa, I., & Marini, A. (2020) · Iberian Conference on Information Systems and Technologies (CISTI) · doi:10.23919/cisti49556.2020.9140863 · Cited by 15 · see citing works

Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits

Koreff, J., Baudot, L., & Sutton, S. G. (2023) · Journal of Information Systems · doi:10.2308/isys-2022-023 · Cited by 15 · see citing works

AI Augmentation for Trustworthy AI: Augmented Robot Teleoperation

Marino, D., Grandío, J., Wickramasinghe, C. S., Schroeder, K. A., Bourne, K., Filippas, A. V., & Manic, M. (2020) · Conference on Human System Interactions · doi:10.1109/hsi49210.2020.9142659 · Cited by 15 · see citing works

AI in Recruiting. Multi-agent Systems Architecture for Ethical and Legal Auditing

Martínez, M. D. C. F., & Fernández, A. (2019) · International Joint Conference on Artificial Intelligence · doi:10.24963/ijcai.2019/903 · Cited by 14 · see citing works

Trust Metrics for Medical Deep Learning Using Explainable-AI Ensemble for Time Series Classification

Siddiqui, K., & Doyle, T. E. (2022) · Conference proceedings - Canadian Conference on Electrical and Computer Engineering · doi:10.1109/ccece49351.2022.9918458 · Cited by 14 · see citing works

Mitigating Age Biases in Resume Screening AI Models

Harris, C. G. (2023) · Proceedings of the ... International Florida Artificial Intelligence Research Society Conference · doi:10.32473/flairs.36.133236 · Cited by 13 · see citing works

A Study on the Application of the Technology of Big Data and Artificial Intelligence to Audit

Zhang, X., Zhu, L., & Zhang, L. (2020) · International Conference on Computer Engineering and Application (ICCEA) · doi:10.1109/iccea50009.2020.00174 · Cited by 13 · see citing works

International Conference on Mobile and Ubiquitous Multimedia

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Not in my AI: Moral engagement and disengagement in health care AI development

Nichol, A. A., Halley, M. C., Federico, C. A., Cho, M. K., & Sankar, P. L. (2022) · Pacific Symposium on Biocomputing (PSB) · doi:10.1142/9789811270611_0045 · Cited by 11 · see citing works

The Adverse Effects of the “Anticipation of Racial Discrimination” on Auditors Who Are Black, Indigenous, or People of Color (BIPOC): An Exploratory Study with Research Propositions

Raddatz, N. I., Raddatz, P. A., Sorensen, K. B., & Ogunade, K. M. (2023) · Accounting Horizons · doi:10.2308/horizons-2022-098 · Cited by 11 · see citing works

2021 IEEE 29th International Requirements Engineering Conference Workshops (REW)

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Audit and Assurance of AI Algorithms: A framework to ensure ethical algorithmic practices in Artificial IntelligencePreprint

Akula, R., & Garibay, I. I. (2021) · arXiv (Cornell University) · doi:10.48550/arxiv.2107.14046 · Cited by 10 · see citing works

Does Artificial Intelligence Help Reduce Audit Risks?

Adamyk, O., Benson, V., Adamyk, B., Al‐Khateeb, H., & Chinnaswamy, A. (2023) · International Conference on Advanced Computer Information Technologies (ACIT) · doi:10.1109/acit58437.2023.10275661 · Cited by 10 · see citing works

Opening the Software Engineering Toolbox for the Assessment of Trustworthy AIPreprint

Ahuja, M. K., Belaid, M.-B., Bernabé, P., Collet, M., Arnaud Gotlieb, B., Lal, C., Marijan, D., Sen, S., Sharif, A., & Spieker, H. (2020) · arXiv (Cornell University) · doi:10.48550/arxiv.2007.07768 · Cited by 10 · see citing works

Technologies for Trustworthy Machine Learning: A Survey in a Socio-Technical ContextPreprint

Toreini, E., Aitken, M., Coopamootoo, K., Elliott, K., González-Zelaya, V., Missier, P., Ng, M., & van Moorsel, A. (2020) · arXiv (Cornell University) · doi:10.48550/arxiv.2007.08911 · Cited by 8 · see citing works

Infrequent Identity Signals, Multiple Correspondence, and Detection Risks in Audit Correspondence Studies

Balfe, C., Button, P., Penn, M., & Schwegman, D. (2022) · Field Methods · doi:10.1177/1525822x211057623 · Cited by 8 · see citing works

Towards Auditing Large Language Models: Improving Text-based Stereotype DetectionPreprint

Zekun, W., Bulathwela, S., & Koshiyama, A. (2023) · arXiv (Cornell University) · doi:10.48550/arxiv.2311.14126 · Cited by 8 · see citing works

Auditor Automation Usage and Professional SkepticismPreprint

Peters, C. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4309348 · Cited by 7 · see citing works

An Exploratory Study of AI System Risk Assessment from the Lens of Data Distribution and UncertaintyPreprint

Wang, Z., Huang, Y., Ма, Л., Yokoyama, H., Tokumoto, S., & Munakata, K. (2022) · arXiv (Cornell University) · doi:10.48550/arxiv.2212.06828 · Cited by 7 · see citing works

AI Ethics, Security and Privacy

Lee, R. (2020) · Springer eBooks · doi:10.1007/978-981-15-7695-9_14 · Cited by 6 · see citing works

ALGORITHMIC AUDITING: CHASING AI ACCOUNTABILITY

Goodman, E., & Trehu, J. (2023) · Santa Clara Law Digital Commons (Santa Clara University) · Cited by 6 · see citing works

PrivFair: a Library for Privacy-Preserving Fairness AuditingPreprint

Pentyala, S., Melanson, D., Cock, M. D., & Farnadi, G. (2022) · arXiv (Cornell University) · doi:10.48550/arxiv.2202.04058 · Cited by 6 · see citing works

When AI Facilitates Trust Violation: An Ethical Report on Deep Model Inversion Privacy Attack

Khosravy, M., Nakamura, K., Pasquali, A., Witkowski, O., Nitta, N., & Babaguchi, N. (2022) · International Conference on Computational Science and Computational Intelligence (CSCI) · doi:10.1109/csci58124.2022.00166 · Cited by 6 · see citing works

Auditing Gender Analyzers on Text Data

Jaiswal, S. D., Verma, A. K., & Mukherjee, A. (2023) · IEEE/ACM International Conference on Advances in Social Networks Analysis and Mining (ASONAM) · doi:10.1145/3625007.3627324 · Cited by 5 · see citing works

A Human-Centric Assessment Framework for AIPreprint

Saralajew, S., Shaker, A., Zhao, X., Gashteovski, K., Kotnis, B., Rim, W. B., Quittek, J. W., & Lawrence, C. (2022) · arXiv (Cornell University) · doi:10.48550/arxiv.2205.12749 · Cited by 5 · see citing works

T-Shaped Teams: Organizing to Adopt AI and Big Data at Investment Firms

Cao, L. (2021) · doi:10.56227/22.1.13 · Cited by 5 · see citing works

Critical Empirical Study on Black-box Explanations in AIPreprint

John-Mathews, J.-M. (2021) · arXiv (Cornell University) · doi:10.48550/arxiv.2109.15067 · Cited by 4 · see citing works

Predict Audit Quality Using Machine Learning AlgorithmsPreprint

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Can Automation Reduce the Effect of Independence Conflicts on Audit Firm Liability?Preprint

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Extract Compliance-Related Evidence Using Machine Learning

Alattas, H., Almassary, F. M., AlMahasheer, N. R., Alammari, R. M., Alswaidan, H. A., Nagy, N., Almoqbel, M. A., & Alharthi, S. A. (2022) · International Conference on Computational Intelligence and Communication Networks (CICN) · doi:10.1109/cicn56167.2022.10008324 · Cited by 3 · see citing works

Research on applied strategies of business financial audit in the age of artificial intelligence

Xiao, W. (2022) · International Conference on Computational Intelligence and Security (CIS) · doi:10.1109/cis58238.2022.00098 · Cited by 3 · see citing works

Who Decides if AI is Fair? The Labels Problem in Algorithmic AuditingPreprint

Mishra, A., & Gorana, Y. (2021) · arXiv (Cornell University) · doi:10.48550/arxiv.2111.08723 · Cited by 2 · see citing works

Explainability as statistical inference

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Frameworks For Improving AI Explainability Using Accountability Through Regulation and DesignPreprint

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