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Tags archive: artificial intelligence

Home /Tag: artificial intelligence
Featured

ICYMI | Auditing and Accounting During and After the COVID-19 Crisis

By  Deniz Appelbaum, PhD, Shaun Budnik, CPA and Miklos A. Vasarhelyi, PhD

September 2021 0

In Brief Public health measures taken to mitigate the spread of the coronavirus (COVID-19) pandemic have upended business operations and processes. Auditing is no exception;…

Featured

ICYMI | The Development of Machine Learning and its Implications for Public Accounting

By  Izhar Haq, PhD, CPA, Michael Abatemarco, CPA, JD, LLM and Jeffrey Hoops, CPA

August 2021 0

Machine learning is an increasingly familiar technology term that encompasses a broad range of applications. Machine learning can enable businesses to sift through large amounts…

Featured

ICYMI | Machine Learning in Auditing

Current and Future Applications

By  Gabe Dickey, DBA, CPA, Sandra Blanke, PhD and Lloyd Seaton, PhD, CPA, CMA

July 2020 0

In Brief Machine learning provides the potential for significant improvements in audit speed and quality, but also entails certain risks. The authors provide a general…

Featured

The Development of Machine Learning and its Implications for Public Accounting

By  Izhar Haq, PhD, CPA, Michael Abatemarco, CPA, JD, LLM and Jeffrey Hoops, CPA

July 2020 0

Machine learning is an increasingly familiar technology term that encompasses a broad range of applications. Machine learning can enable businesses to sift through large amounts…

Featured

Auditing and Accounting During and After the COVID-19 Crisis

By  Deniz Appelbaum, PhD, Shaun Budnik, CPA and Miklos A. Vasarhelyi, PhD

July 2020 0

In Brief Public health measures taken to mitigate the spread of the coronavirus (COVID-19) pandemic have upended business operations and processes. Auditing is no exception;…

Deep Learning and the Future of Auditing Featured

The Next Generation of Internal Audit

Harnessing Value from Innovation and Transformation

By  David Lehmann, CPA and Michael Thor

February 2020 0

The forces of innovation and technological advancement continue to transform business. CPAs and finance professionals, as the scorekeepers of commerce, are looking for ways to…

Featured

Exploring the Use of Robotic Process Automation (RPA) in Substantive Audit Procedures

A Case Study

By  Michael Cohen, CPA (retired), Andrea M. Rozario, CPA and Chanyuan (Abigail) Zhang

August 2019 0

Although audit practice has been improved over the last 30 years by the incorporation of office software such as Microsoft Excel and Word, working paper…

Featured

ICYMI | Fraud in a World of Advanced Technologies

The Possibilities are (Unfortunately) Endless

By  Mark A. Nickerson, CPA, CMA

July 2019 0

In Brief For many years, internal controls have been the focus of auditors' risk assessment as they seek to attest that the control environment is…

Featured

ICYMI | How Robotic Process Automation Is Transforming Accounting and Auditing

By  Miklos A. Vasarhelyi, PhD and Andrea M. Rozario, CPA

July 2019 0

In Brief Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able…

Featured

Meeting the Challenge of Artificial Intelligence

What CPAs Need to Know

By  Paul Lin, PhD and Tom Hazelbaker, CPA

July 2019 0

The rapid advance of technology has resulted in CPA firms hiring more nonaccounting graduates in order to integrate new tools into their practice. For example,…

Featured

Fraud in a World of Advanced Technologies

The Possibilities are (Unfortunately) Endless

By  Mark A. Nickerson, CPA, CMA

July 2019 0

In Brief For many years, internal controls have been the focus of auditors' risk assessment as they seek to attest that the control environment is…

Featured

Machine Learning in Auditing

Current and Future Applications

By  Gabe Dickey, DBA, CPA, Sandra Blanke, PhD and Lloyd Seaton, PhD, CPA, CMA

June 2019 0

In Brief Machine learning provides the potential for significant improvements in audit speed and quality, but also entails certain risks. The authors provide a general…

The Coming Disruption of Drones, Robots, and Bots Feature Articles

ICYMI | The Coming Disruption of Drones, Robots, and Bots

How Will It Affect CPAs and Accounting Practice?

By  Deniz Appelbaum, PhD and Robert Nehmer, PhD

July 2018 0

Drones, mechanical robots, and robotic software processes are augmenting, assisting, and, in some cases, replacing human workers in almost every industry. The common assumption that…

Featured

How Robotic Process Automation Is Transforming Accounting and Auditing

By  Miklos A. Vasarhelyi, PhD and Andrea M. Rozario, CPA

July 2018 0

In Brief Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able…

Deep Learning and the Future of Auditing Feature Articles

ICYMI | Deep Learning and the Future of Auditing

How an Evolving Technology Could Transform Analysis and Improve Judgment

By  Miklos A. Vasarhelyi, PhD and Ting Sun

June 2018 0

In Brief This article introduces deep learning technology—an emerging form of artificial intelligence that can be trained to recognize patterns in vast volumes of data…

May 2017 Issue

ICYMI | Humans vs. Robots

Who to Turn to for Investment Advice?

By  Martin E. Levine, CPA, ChFC, CAP and Jesse Mackey

June 2018 0

There is much discussion in the financial planning world about the disruptive impact of technological advances on the industry, particularly the possibility of the “robo-advisor”…

Featured

Are Robots Helping or Hurting the Future Workforce?

By  Vasu Yedavalli

April 2018 0

In a time when houses can turn on their own lights and cars can almost drive themselves, it is no wonder that new technologies are…

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  • Keynote Session March 2023
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  • ICYMI | Adding Age (A) to DEI Is a Good IDEA March 2023
  • CPAJ News Briefs: FASB, IASB, AICPA March 2023












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