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The Ethical Implications of Using Artificial Intelligence in Auditing
11 references·16 citing·50 second hop
The Ethical Implications of Using Artificial Intelligence in Auditing (2020)The Ethical Implications of Using Artific…A Right to Reasonable Inferences: Re-Thinking Data Protection Law in the Age of Big Data and AI (2018)A Right to Reasonable Inferen…Smart Technology, Artificial Intelligence, Robotics, and Algorithms (STARA): Employees’ perceptions of our future workplace (2017)Smart Technology, Artificial …The future of employment: How susceptible are jobs to computerisation? (2016)The future of employment: How…What is an emerging technology? (2015)What is an emerging technolog…Regulating Artificial Intelligence Systems: Risks, Challenges, Competencies, and Strategies (2015)Regulating Artificial Intelli…Learning the “Craft” of Auditing: A Dynamic View of Auditors' On‐the‐Job Learning (2014)Learning the “Craft” of Audit…Automation bias: a systematic review of frequency, effect mediators, and mitigators (2011)Automation bias: a systematic…Complacency and Bias in Human Use of Automation: An Attentional Integration (2010)Complacency and Bias in Human…The responsibility gap: Ascribing responsibility for the actions of learning automata (2004)The responsibility gap: Ascri…Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)Determinants of judgment perf…Flow in Computer-Mediated Communication (1992)Flow in Computer-Mediated Com…Modeling the effects of artificial intelligence (AI)-based innovation on sustainable development goals (SDGs): Applying a system dynamics perspective in a cross-country setting (2024)Modeling the effects of artif…Bias and ethics of AI systems applied in auditing - A systematic review (2024)Bias and ethics of AI systems…Assessing AI adoption in developing country academia: A trust and privacy-augmented UTAUT framework (2024)Assessing AI adoption in deve…A critical review of AI in accounting education: Threat and opportunity (2024)A critical review of AI in ac…The Road to corporate sustainability: The importance of artificial intelligence (2023)The Road to corporate sustain…Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda (2023)Forecasting in financial acco…Ethical impact of artificial intelligence in managerial accounting (2023)Ethical impact of artificial …Ethical Perceptions of AI in Hiring and Organizational Trust: The Role of Performance Expectancy and Social Influence (2022)Ethical Perceptions of AI in …Ethical implications of text generation in the age of artificial intelligence (2022)Ethical implications of text …Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking (2022)Artificial intelligence based…Are Algorithmic Decisions Legitimate? The Effect of Process and Outcomes on Perceptions of Legitimacy of AI Decisions (2022)Are Algorithmic Decisions Leg…Ethical Management of Artificial Intelligence (2021)Ethical Management of Artific…Ethical framework for Artificial Intelligence and Digital technologies (2021)Ethical framework for Artific…Data intelligence and analytics: A bibliometric analysis of human–Artificial intelligence in public sector decision-making effectiveness (2021)Data intelligence and analyti…Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education (2021)Artificial Intelligence: Resh…A systematic literature review on the impact of artificial intelligence on workplace outcomes: A multi-process perspective (2021)A systematic literature revie…I.—COMPUTING MACHINERY AND INTELLIGENCE (1950)Artificial Intelligence and the 'Good Society': The US, EU, and UK Approach (2016)Artificial Intelligence and the Public Sector—Applications and Challenges (2018)Dimensions of artificial intelligence anxiety based on the integrated fear acquisition theory (2020)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty (1982)Trust in Automation: Designing for Appropriate Reliance (2004)Almost human: Anthropomorphism increases trust resilience in cognitive agents. 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References

  • 2016The future of employment: How susceptible are jobs to computerisation?8,693 cited
  • 2010Complacency and Bias in Human Use of Automation: An Attentional Integration1,682 cited
  • 2011Automation bias: a systematic review of frequency, effect mediators, and mitigators1,151 cited
  • 2017Smart Technology, Artificial Intelligence, Robotics, and Algorithms (STARA): Employees’ perceptions of our future workplace1,104 cited
  • 2004The responsibility gap: Ascribing responsibility for the actions of learning automata1,095 cited
  • 2015What is an emerging technology?987 cited
  • 1992Flow in Computer-Mediated Communication821 cited
  • 1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
  • 2015Regulating Artificial Intelligence Systems: Risks, Challenges, Competencies, and Strategies564 cited
  • 2018A Right to Reasonable Inferences: Re-Thinking Data Protection Law in the Age of Big Data and AI463 cited
  • 2014Learning the “Craft” of Auditing: A Dynamic View of Auditors' On‐the‐Job Learning328 cited

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