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- W4385211061 abstract "This paper presents two studies that explore how the emerging adoption of artificial intelligence (AI) by small CPA firms may impact professionalism and ethical decision-making in auditing. Study 1 involved a qualitative investigation of a small CPA firm’s adoption of the world’s first off-the-self, affordable AI-powered auditing platform. Insights from this case were then used to develop a two-part scenario in Study 2, a broader quantitative investigation which surveyed 244 business professionals and students to examine possible AI impacts on the commitment to professional responsibility during the risk assessment and audit planning phases. The two studies revealed that off-the-shelf AI is a disruptive innovation which may help small CPA firms address tensions and ethical issues that had been described in the pre-AI literature as the professionalism/ commercialism shift in auditing." @default.
- W4385211061 created "2023-07-25" @default.
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- W4385211061 date "2023-08-01" @default.
- W4385211061 modified "2023-09-23" @default.
- W4385211061 title "Ethical Responsibility and Professional Judgment in the Use of Artificial Intelligence" @default.
- W4385211061 doi "https://doi.org/10.5465/amproc.2023.19159abstract" @default.
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