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RePEcML & AI Methods

Auditor Reliance on AI

The research explores the effect of algorithm aversion on auditor decisions, indicating that auditors tend to disregard advice from AI systems, which could be expensive for the auditing industry and financial statement users.

Featured in No. 59 on 31 Jul 2024 ·

Released
16 Oct 2022
First featured
No. 59 · 31 Jul 2024
Published in
Not yet, as far as Semantic Scholar knows
Shares when featured
73
Identifier
RePEc:bla:joares:v:60:y:2022:i:1:p:171-201

Citations and venue from Semantic Scholar (ODC-BY), refreshed weekly. Summary: Quant Letter (CC BY 4.0).

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