المجلة الدولية للاداء الاقتصادي
Volume 6, Numéro 3, Pages 33-46
2023-12-31
Authors : Borgi Hela . Alessa Noha .
Artificial intelligence (AI) applied to accounting and auditing represents a matter that is getting the attention of researchers. This paper provides an understanding of the evolution of AI and its role in shaping accounting information systems (AISs). It aims to summarize the current state of the literature that deals with the impact of AI on AIS, highlighting related aspects, such as the benefits and challenges of AI in AIS research. This review suggests that current studies dealing with this matter are scarce and invites future research to examine how bias and transparency are handled in the context of AI auditing systems and whether human auditors will fully rely on AI outcomes.
Artificial Intelligence ; Accounting Information Systems ; Machine Learning ; Technology in Accounting and auditing
بوسالم أحلام
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عابد يوسف
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ص 117-132.
Yahia Zeghoudi
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pages 74-88.
Said Houari Amel
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pages 257-268.
Tayeb Benaoune
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pages 209-229.