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Luan, H., Geczy, P., Lai, H., Gobert, J., Yang, S. J. H., Ogata, H., Baltes, J., Guerra, R., Li, P., & Tsai, C.-C. (2020). Challenges and Future Directions of Big Data and Artificial Intelligence in Education. Frontiers in Psychology, 11, Article ID: 580820.
https://doi.org/10.3389/fpsyg.2020.580820

has been cited by the following article:

• TITLE: Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review

  AUTHORS: Ahmed Rizvan Hasan

  KEYWORDS: Artificial Intelligence, Accounting, Auditing, Disruptive Technologies, 4IR

  JOURNAL NAME: Open Journal of Business and Management, Vol.10 No.1, January 29, 2022

  ABSTRACT: This is a review work in the area of application of Artificial Intelligence (AI) in Accounting and Auditing. A semi-systematic or narrative review approach was employed in analyzing relevant published books and journals. Faced with the challenges of disruptive technologies brought forth by the Industry 4.0, the accounting and auditing discipline is required to undergo a metamorphosis in order to reach the next level. Interdisciplinary collaboration is a must with regard to the research conducted in the area of AI in accounting and auditing. Wider application of AI in accounting and auditing profession is expected to provide the benefits of greater efficiency, productivity and accuracy whereas burden with the challenges of income and wealth inequality, extinction of traditional jobs and unskilled workforce. Preparation is needed on the part of educators, regulators and professional bodies by addressing the paradigm shift and preparing the students, policies and future professionals for the challenges of the world that is fraught with big data, blockchain technology, artificial intelligence and so on, ushering the fourth industrial revolution. Academia has to reconceptualize the accounting curriculum. Regulators must bring change in the form of formulating revolutionary policies. Also, professional bodies must redesign professional development and training process. Professional hybrids are expected to emerge and lead the profession in the near future. AI development and implementation in the accounting and auditing profession can be viewed as a double-edged sword. What transpires is subject to changes over time but this much is absolute that the profession of accounting and auditing as we know and have known is going to drastically change in the coming days.