Ethics and the Future of Artificial Intelligence in Auditing

Alles, Michael L.; Munoko, Ivy; Vasarhelyi, Miklos A.

doi:10.4324/9781003198123-12

Cited by 2 publications

(2 citation statements)

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“…The data consists of three proceedings (Jin et al 2022;Kusnita and Wijaya 2022;Sari et al 2022). Furthermore, the e-book consists of six (Abdulahmeer et al 2022;Alles et al, 2022;Bao et al, 2022;Losbichler and Lehner 2022;Porwal et al, 2022). The data comes from seven journal articles (Agustí and Orta-Pérez 2022;Commerford et al 2022;Lehner et al 2022;Nakano 2022;Sumadi et al, 2022;Tan et al, 2022;Zhang et al, 2022).…”

Section: Resultsmentioning

confidence: 99%

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Challenges, Strategies and Qualifications of Auditors in the Society 5.0 Era

Tambun,

Sitorus

2023

JRAK

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We will soon live the Era of Society 5.0. An era that is integrated with AI in all professions, including auditors. The research aims to obtain an overview of the auditor's profession in the future. First, the challenges that auditors will face and second, the strategies that auditors need in the Society 5.0 Era. This research uses a literature study approach with content analysis. Data sources from journal articles, proceedings, online news, e-books and YouTube. Data processing consists of four stages, namely data input, coding, visualization, and determining conclusions. Data processing uses the NVivo 12 Plus software. The results of the research succeeded in providing an overview of the six challenges and seven strategies needed to compete in the era of society 5.0. The implication is that the research results can be used as a reference for auditors to prepare themselves for the Era of Society 5.0.

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Section: Resultsmentioning

confidence: 99%

“…This coding complements previous research, as described below. The competition between accounting consultants and audit consultants was increasingly widespread (Alles et al, 2022). Not only competitors from the same region, but also from other continents, even from all over the world (Sumadi, Putra, and Firmansyah 2022).…”

Section: Discussionmentioning

confidence: 99%

Challenges, Strategies and Qualifications of Auditors in the Society 5.0 Era

Tambun,

Sitorus

2023

JRAK

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The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making

Tiron-Tudor,

Rodgers,

Deliu

2024

AAAJ

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PurposeThe paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.Design/methodology/approachEmploying a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.FindingsKey professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.Practical implicationsThe ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.Social implicationsUsing an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.Originality/valueBy innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.

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Ethics and the Future of Artificial Intelligence in Auditing

Cited by 2 publications

References 0 publications

Challenges, Strategies and Qualifications of Auditors in the Society 5.0 Era

Challenges, Strategies and Qualifications of Auditors in the Society 5.0 Era

The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making

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