Artificial Intelligence in Accounting and Auditing: Accessing the Corporate Implications

This book investigates the phenomenon of artificial intelligence (AI) in the accounting world. It integrates accounting competencies with specific competencies in AI and other digital technologies and offers an interdisciplinary perspective.

First, the authors review and discuss the literature to summarize and systematize extant research on digitalization in accounting. Second, case studies are included to illustrate the potential impact of AI in business contexts in terms of opportunities and challenges. Based on these, the book explores how digitalization is influencing the accounting practice and what the most important avenues are for future research on digitalization in accounting, and will be of interest to researchers, students, and practitioners of financial technology, accounting, and risk management.