TY - JOUR AU - AB - ABSTRACT This paper provides an overview of the emergence of artificial intelligence in accounting and auditing. We discuss the current capabilities of cognitive technologies and the implications these technologies will have on human auditors and the audit process itself. We also provide industry examples of artificial intelligence implementation by Big 4 accounting firms. Finally, we address some potential biases associated with the creation and use of artificial intelligence and discuss implications for future research. TI - The Emergence of Artificial Intelligence: How Automation is Changing Auditing JF - Journal of Emerging Technologies in Accounting DO - 10.2308/jeta-51730 DA - 2017-03-01 UR - https://www.deepdyve.com/lp/crossref/the-emergence-of-artificial-intelligence-how-automation-is-changing-GBfvgEmPkU SP - 115 EP - 122 VL - 14 IS - 1 DP - DeepDyve ER -