首页|Data on Artificial Intelligence Discussed by Researchers at Emory University (How Do Financial Executives Respond To the Use of Artificial Intelligence In Financial Reporting and Auditing?)

Data on Artificial Intelligence Discussed by Researchers at Emory University (How Do Financial Executives Respond To the Use of Artificial Intelligence In Financial Reporting and Auditing?)

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New research on Artificial Intelligence is the subject of a report. According to news reporting originating from Atlanta, Georgia, by NewsRx correspondents, research stated, "Financial reporting quality can benefit from companies and auditors using artificial intelligence (AI) in complex and subjective financial reporting areas. However, benefits will only accrue if managers incorporate AI-based information into their financial reporting decisions, which the popular press and academic literature suggest is uncertain." Financial supporters for this research include Goizueta Business School of Emory University, Robert and Monica Beyer professorship. Our news editors obtained a quote from the research from Emory University, "We use a multi-method approach to examine how financial executives view and respond to AI. In a survey, respondents describe various uses of AI at their companies, spanning from simple to complex functions. While managers are not averse to the use of AI by their companies or their auditors, they appear to be uncertain about how auditors' use of AI will directly benefit their companies. In an experiment that manipulates whether a company and/or its auditor use AI, managers whose companies use AI record larger audit adjustments for a complex accounting estimate when the auditor uses AI. Auditor AI use does not affect managers' adjustment decisions in the absence of company AI."

AtlantaGeorgiaUnited StatesNorth and Central AmericaArtificial IntelligenceEmerging TechnologiesInvestment and FinanceMachine LearningEmory University

2024

Robotics & Machine Learning Daily News

Robotics & Machine Learning Daily News

ISSN:
年,卷(期):2024.(Feb.28)
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