The Impact of Artificial Intelligence on Accounting and Auditing in Light of the COVID-19 Pandemic


Alareeni B. A., Hamdan A.

Accounting, Finance, Sustainability, Governance and Fraud, Springer, ss.3-7, 2022 identifier

  • Yayın Türü: Kitapta Bölüm / Araştırma Kitabı
  • Basım Tarihi: 2022
  • Doi Numarası: 10.1007/978-981-19-1036-4_1
  • Yayınevi: Springer
  • Sayfa Sayıları: ss.3-7
  • Anahtar Kelimeler: Accounting, Artificial intelligence, Audit, Covid-19
  • Orta Doğu Teknik Üniversitesi Kuzey Kıbrıs Kampüsü Adresli: Evet

Özet

The relationship between Accounting, Audit activities, and Artificial Intelligence (AI) is extensive and continues to grow, especially now, in the time of the COVID-19 pandemic. All activities in these fields have now used online tools amid COVID-19 pandemic and many activities and practices are carried out taking the pandemic safety measures. The COVID-19 pandemic has impacted human behavior in many aspects and governments all over the world try to decrease the impact of it on businesses and economies. Thus, many efforts have been made to impose the COVID-19 safety measures that use modern technologies. This shows us that there is a need for efforts and extensive research to overcome this problem. AI is a technology used to better efficiency, quality, safety, and solve many problems, quicker than the traditional workers. In this paper, we will direct the researchers’ attention to the problems that arise in the field of accounting and auditing because of the ongoing pandemic and suggest some topics to researchers to work on them and help to discover the impact of AI on Accounting and Auditing professions amid and post COVID-19 pandemic.