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  1.  96
    The Ethical Implications of Using Artificial Intelligence in Auditing.Ivy Munoko, Helen L. Brown-Liburd & Miklos Vasarhelyi - 2020 - Journal of Business Ethics 167 (2):209-234.
    Accounting firms are reporting the use of Artificial Intelligence in their auditing and advisory functions, citing benefits such as time savings, faster data analysis, increased levels of accuracy, more in-depth insight into business processes, and enhanced client service. AI, an emerging technology that aims to mimic the cognitive skills and judgment of humans, promises competitive advantages to the adopter. As a result, all the Big 4 firms are reporting its use and their plans to continue with this innovation in areas (...)
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    Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation.Helen L. Brown-Liburd, Jeffrey Cohen & Greg Trompeter - 2013 - Journal of Business Ethics 116 (2):311-325.
    Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional skepticism may lead the auditor to more vigilantly resist the client’s position in financial reporting disputes. These reporting disputes are generally resolved through negotiations between the auditor and client to arrive at the final reported amounts. To date, the role that professional skepticism (...)
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