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Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence · Study

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ArticleMan Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

Benjamin P. Commerford2020

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Articlegreen2020

Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

Benjamin P. Commerford · Sean A. Dennis · Jennifer R. Joe · Jenny W. Ulla

269 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting and Organizational Management Robotic Process Automation Applications

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References

2014Algorithm Aversion: People Erroneously Avoid Algorithms after Seeing Them Err 2004The Persuasiveness of Source Credibility: A Critical Review of Five Decades' Evidence 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions 2012Evidence on the use of unverifiable estimates in required goodwill impairment 1979Source credibility in social judgment: Bias, expertise, and the judge's point of view.2014Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice 2009Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits 2014Auditor Mindsets and Audits of Complex Estimates

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Details

Year2020

Typearticle

Published2020-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations269

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/1475-679x.12407

openalex_workW3201850274

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