How to cite this paper
Al-Sayyed, S., Al-Aroud, S & Zayed, L. (2021). The effect of artificial intelligence technologies on audit evidence.Accounting, 7(2), 281-288.
Refrences
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BAI, G. H. (2017). Research on the Application and Influence of Auditing Artificial Intelligence. DEStech Transactions on Social Science, Education and Human Science, (eiem).
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Bhatti, M. A., Hoe, C. H., & Sundram, V. P. K. (2012). A guide for beginners data analysis using SPSS and AMOS. Pearson Malaysia.
Chukwudi, O. L., Echefu, S. C., Boniface, U. U., & Victoria, C. N. (2018). Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria. Asian Journal of Economics, Business and Accounting, 7(2), 1-11.
Courbariaux, M., Hubara, I., Soudry, D., El-Yaniv, R., & Bengio, Y. (2016). Binarized neural networks: Training deep neural networks with weights and activations constrained to+ 1 or-1. arXiv preprint arXiv:1602.02830.
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Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics and Management, 8(3), 1451.
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Luo, J., Meng, Q., & Cai, Y. (2018). Analysis of the impact of artificial intelligence application on the development of accounting industry. Open Journal of Business and Management, 6(4), 850-856.
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115-122.
Manson, S., McCartney, S., & Sherer, M. (1997). Audit automation: The use of information technology in the planning, controlling and recording of audit work. Edinburgh: ICAS.
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Silver, D., Huang, A., Maddison, C. J., Guez, A., Sifre, L., Van Den Driessche, G., ... & Dieleman, S. (2016). Mastering the game of Go with deep neural networks and tree search. Nature, 529(7587), 484-489.
Sun, T., & Vasarhelyi, M. (2016). Sentiment Features of Conference Calls and Internal Control Quality: An Application of Deep Learning Technology. Working paper, Rutgers, The State University of New Jersey.
Vasarhelyi, M., & Kogan, A. (1989). Artificial Intelligence and Expert Systems in Accounting and Auditing. Vol. 1. Princeton, NJ: Markus Wiener Publishers.
Vasarhelyi, M., & O’Leary, D. (2005). Artificial Intelligence in Accounting and Auditing: Adding Value to Business. Vol. 5. Princeton, NJ: Markus Wiener Publishers.
Vasarhelyi, M., Bonson, E., & Hoitash, R. (2005). Artificial Intelligence in Accounting and Auditing: International Perspectives. Vol. 6. Princeton, NJ: Markus Wiener Publishers.
Zehong Li, Li Zheng (2018). The Impact of Artificial Intelligence on Accounting. Advances in Social Science, Education and Humanities Research (ASSEHR), volume 181, th International Conference on Social Science and Higher Education (ICSSHE).
Zhang, X., Zhao, J., & LeCun, Y. (2015). Character-level convolutional networks for text classification. In Advances in Neural Information Processing Systems, 28, 649-657.
BAI, G. H. (2017). Research on the Application and Influence of Auditing Artificial Intelligence. DEStech Transactions on Social Science, Education and Human Science, (eiem).
Bedard, J. C., & Graham Jr, L. E. (1994). Auditors' knowledge organization: Observations from audit practice and their implications. Auditing, 13(1), 73.
Bhatti, M. A., Hoe, C. H., & Sundram, V. P. K. (2012). A guide for beginners data analysis using SPSS and AMOS. Pearson Malaysia.
Chukwudi, O. L., Echefu, S. C., Boniface, U. U., & Victoria, C. N. (2018). Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria. Asian Journal of Economics, Business and Accounting, 7(2), 1-11.
Courbariaux, M., Hubara, I., Soudry, D., El-Yaniv, R., & Bengio, Y. (2016). Binarized neural networks: Training deep neural networks with weights and activations constrained to+ 1 or-1. arXiv preprint arXiv:1602.02830.
Graham, L. E., Damens, J., & Vanness, G. (1991). Developing risk advisorism-An expert system for risk identification. Auditing-a Journal of Practice & Theory, 10(1), 69-96.
Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics and Management, 8(3), 1451.
Gusai, O. P. (2019). Robot human interaction: role of artificial intelligence in accounting and auditing. Indian Journal of Accounting (IJA), 51(1), 59-62.
Demski, J. S. (2007). Is accounting an academic discipline?. Accounting Horizons, 21(2), 153.
He, K., Zhang, X., Ren, S., & Sun, J. (2015). Spatial pyramid pooling in deep convolutional networks for visual recognition. IEEE Transactions on Pattern Analysis and Machine Intelligence, 37(9), 1904-1916.
Griffin, O. (October, 2016). How artificial intelligence will impact accounting. Economia.
Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20.
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607-610.
Luo, J., Meng, Q., & Cai, Y. (2018). Analysis of the impact of artificial intelligence application on the development of accounting industry. Open Journal of Business and Management, 6(4), 850-856.
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115-122.
Manson, S., McCartney, S., & Sherer, M. (1997). Audit automation: The use of information technology in the planning, controlling and recording of audit work. Edinburgh: ICAS.
Manson, S., McCartney, S., & Sherer, M. (2001). Audit automation as control within audit firms. Accounting, Auditing and Accountability Journal, 14(1), 109–130.
Omoteso, K. (2012). The application of artificial intelligence in auditing: Looking back to the future. Expert Systems with Applications, 39(9), 8490-8495.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Sekaran, U. (2006). Research Methods for Business: A Skill Building Approach. John Wiley & Sons.
Silver, D., Huang, A., Maddison, C. J., Guez, A., Sifre, L., Van Den Driessche, G., ... & Dieleman, S. (2016). Mastering the game of Go with deep neural networks and tree search. Nature, 529(7587), 484-489.
Sun, T., & Vasarhelyi, M. (2016). Sentiment Features of Conference Calls and Internal Control Quality: An Application of Deep Learning Technology. Working paper, Rutgers, The State University of New Jersey.
Vasarhelyi, M., & Kogan, A. (1989). Artificial Intelligence and Expert Systems in Accounting and Auditing. Vol. 1. Princeton, NJ: Markus Wiener Publishers.
Vasarhelyi, M., & O’Leary, D. (2005). Artificial Intelligence in Accounting and Auditing: Adding Value to Business. Vol. 5. Princeton, NJ: Markus Wiener Publishers.
Vasarhelyi, M., Bonson, E., & Hoitash, R. (2005). Artificial Intelligence in Accounting and Auditing: International Perspectives. Vol. 6. Princeton, NJ: Markus Wiener Publishers.
Zehong Li, Li Zheng (2018). The Impact of Artificial Intelligence on Accounting. Advances in Social Science, Education and Humanities Research (ASSEHR), volume 181, th International Conference on Social Science and Higher Education (ICSSHE).
Zhang, X., Zhao, J., & LeCun, Y. (2015). Character-level convolutional networks for text classification. In Advances in Neural Information Processing Systems, 28, 649-657.