Artificial Intelligence in Accounting and Auditing: Accessing the Corporate Implications

This book investigates the phenomenon of artificial intelligence (AI) in the accounting world. It integrates accounting competencies with specific competencies in AI and other digital technologies and offers an interdisciplinary perspective.

First, the authors review and discuss the literature to summarize and systematize extant research on digitalization in accounting. Second, case studies are included to illustrate the potential impact of AI in business contexts in terms of opportunities and challenges. Based on these, the book explores how digitalization is influencing the accounting practice and what the most important avenues are for future research on digitalization in accounting, and will be of interest to researchers, students, and practitioners of financial technology, accounting, and risk management.

Mariarita Pierotti is an Associate Professor in the Computer Science Department at the University of Pisa, Italy. She teaches Fundamentals of Business Management and Financial Analysis and Performance Measurement at the master’s degree course in Data science and Business Informatics. Her recent research interests include budget policies, earning management activities, and management control.

Anna Monreale is an Associate Professor in the Computer Science Department at the University of Pisa, Italy, and a member of the Knowledge Discovery and Data Mining Laboratory (KDD Lab), a joint research group with the Information Science and Technology Institute of the National Research Council in Pisa.

Federica De Santis is an Associate Professor at the University of Pisa, Italy. Her research interests include auditing, management information systems, management accounting, and intellectual capital. She teaches financial accounting, management information systems, and auditing and management control.

Mariarita Pierotti is an Associate Professor in the Computer Science Department at the University of Pisa, Italy. She teaches Fundamentals of Business Management and Financial Analysis and Performance Measurement at the master’s degree course in Data science and Business Informatics. Her recent research interests include budget policies, earning management activities, and management control.

Anna Monreale is an Associate Professor in the Computer Science Department at the University of Pisa, Italy, and a member of the Knowledge Discovery and Data Mining Laboratory (KDD Lab), a joint research group with the Information Science and Technology Institute of the National Research Council in Pisa.

Federica De Santis is an Associate Professor at the University of Pisa, Italy. Her research interests include auditing, management information systems, management accounting, and intellectual capital. She teaches financial accounting, management information systems, and auditing and management control.