财务主管如何回应在财务报告和审计中使用人工智能?

IF 4.8 3区管理学 Q1 BUSINESS, FINANCE

Review of Accounting Studies Pub Date : 2023-05-01 DOI:10.1007/s11142-023-09771-y

Cassandra Estep, Emily E. Griffith, Nikki L. MacKenzie

引用次数: 0

摘要

本文章由计算机程序翻译，如有差异，请以英文原文为准。

How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?

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How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?

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来源期刊

Review of Accounting Studies BUSINESS, FINANCE-

CiteScore

7.90

自引率

7.10%

发文量

期刊介绍： Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle that distinctive scholarship is rigorous. While the editors encourage all forms of research, it must contribute to the discipline of accounting. The Review of Accounting Studies is committed to prompt turnaround on the manuscripts it receives. For the majority of manuscripts the journal will make an accept-reject decision on the first round. Authors will be provided the opportunity to revise accepted manuscripts in response to reviewer and editor comments; however, discretion over such manuscripts resides principally with the authors. An editorial revise and resubmit decision is reserved for new submissions which are not acceptable in their current version, but for which the editor sees a clear path of changes which would make the manuscript publishable. Officially cited as: Rev Account Stud