Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing

International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 14, No. 3, pp. 77-86, July/September 2006

Posted: 17 Oct 2007

See all articles by Amelia A. Baldwin

Amelia A. Baldwin

University of Arkansas at Fort Smith

Carol E. Brown

Oregon State University - College of Business

Brad S. Trinkle

Mississippi State University - School of Accountancy

Abstract

This paper reviews the nature of accounting and auditing problems and the need for application of artificial intelligence (AI) technologies to the discipline. The discussion includes current accounting issues for which new AI development should be fruitful, particularly auditing and assurance.

Keywords: auditing, assurance, accounting, articifial intelligence, AI

JEL Classification: M4

Suggested Citation

Baldwin, Amelia A. and Brown, Carol E. and Trinkle, Brad S., Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing. Available at SSRN: https://ssrn.com/abstract=1022349

Amelia A. Baldwin

University of Arkansas at Fort Smith ( email )

5210 Grand Ave.
P.O. Box 3649
Forth Smith, AR 72913-3649
United States

Carol E. Brown (Contact Author)

Oregon State University - College of Business ( email )

Corvallis, OR 97331
United States

Brad S. Trinkle

Mississippi State University - School of Accountancy ( email )

Mississippi State, MS 39762
United States

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