[Agrawal, A., Gans, J.S., & Goldfarb, A. (2019). The Economics of Artificial Intelligence: An Agenda. Chicago Scholarship Online, 23.]Search in Google Scholar
[Appelbaum, D., Kogan, A., & Vasarhelyi, M.A. (2017). Big Data and Audit: Opportunities and Challenges. Journal of Emerging Technologies in Accounting, 14(1), 23-44.]Search in Google Scholar
[Appelbaum, D., Nehmer, R.A., (2017). Using drones in internal and external audits: an exploratory framework. Journal of Emerging Technologies in Accounting, 14(1), 99-113.]Search in Google Scholar
[Blösser, M., & Weihrauch, A. (2024). A consumer perspective of AI certification – the current certification landscape, consumer approval and directions for future research, European Journal of Marketing, 58(2), 441-470.]Search in Google Scholar
[Broadus, R.N. (1987). Towards a definition of “Bibliometrics”. Scientometry, 12, 373-379. Camic, C. (1987). The Matter of Habit. American Journal of Sociology, 91 (5), 1039-1087.]Search in Google Scholar
[Cao, M., Chychyla, R., Stewart, T., 2015. Big data analytics in financial statement audits. Accounting Horizons, 29 (2), 423-429]Search in Google Scholar
[Couceiro B., Pedrosa I., & Marini A. (2020). The current state of artificial intelligence in the context of internal audit. Iberian Conference 2020 on Information Systems and Technologies (CISTI’2020).]Search in Google Scholar
[Eulerich, A., & Eulerich, M. (2020). What is the value of internal auditing? A literature review on qualitative and quantitative perspectives. Maandblad Voor Accountancy En Bedrijfseconomie, 94(3/4), 83-92.]Search in Google Scholar
[Financial Reporting Council (FRC). (2018). The Use of Technology in Audit: Regulatory Developments and Considerations. Financial Reporting Council. Retrieved from https://www.frc.org.uk/.]Search in Google Scholar
[Financial Reporting Council (FRC) (2020). The Impact of Emerging Technologies on Auditing. Financial Reporting Council. Retrieved from https://www.frc.org.uk/;]Search in Google Scholar
[Frey, C.B., & Osbourne, M.A. (2017). The future of employment: How susceptible are jobs to computerization?. Technological Forecasting and Social Change, 114, 254-280.]Search in Google Scholar
[Gronsund, T., & Aanestad, M. (2020). Augmenting the algorithm: Emerging human-in-the-loop work configurations. Journal of Strategic Information Systems, 26 (2).]Search in Google Scholar
[Garfield, E. (1972). Scientific citation index: a new dimension in indexing. Science, 178(4060), 471-479.]Search in Google Scholar
[Goto, M., (2023). Anticipatory innovation of professional services: the case of audit and artificial intelligence. Research Policy, 52 (8), 104-828.]Search in Google Scholar
[Issa, H., Sun, T., & Vasarhelyi, M.A. (2016). Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20.]Search in Google Scholar
[Johnson, H. (2015). Digging Up Dark Data: What Puts IBM at the Forefront of Insight Economy. Silicon Angle. Retrieved from https://siliconangle.com/2015/10/30/ibm-is-at-the-forefrontof-insight-economy-ibminsight/.]Search in Google Scholar
[Joseph, J., & Gaba, V. (2020). Organizational structure, information processing, and decision-making: a retrospective and road map for research. Academy of Management Annals, 14 (1), 267.]Search in Google Scholar
[Kammerlander, N., Voss, C., & Zeschky, M. (2018). Artificial Intelligence and Innovation in Family Businesses: Opportunities and Challenges, Family Business Review;]Search in Google Scholar
[Kohler, T., Lütjen, A., & Behrendt, S. (2021). Artificial Intelligence in Business: How Artificial Intelligence is Changing Business Models, Industries, and the Future of Work, Journal of Business Research.]Search in Google Scholar
[Kokina, J., & Blanchette, S. (2019). Early evidence of digital labor in accounting: innovation with robotic process automation, International Journal of Accounting Information Systems, 35, 100-431.]Search in Google Scholar
[Lehner, O. M., Ittonen, K., Silvola, H., Ström, E., & Wuhrleitner, A. (2021). Artificial Intelligence as Decision-Maker: A Conceptual Framework. Journal of Artificial Intelligence Research, 72(3), 77-102.]Search in Google Scholar
[Li, H., An, H., Wang, Y., Huang, J. & Gao, X. (2016). Evolutionary features of academic articles co-keyword network and keywords co-occurrence network: based on two-mode affiliation network. Physica A, 450, 657-669.]Search in Google Scholar
[Liao, H., Tang, M., Luo, L., Li, C., Chiclana, F. & Zeng, X.J. (2018). A bibliometric analysis and visualization of medical big data research. Sustainability Journal (Switzerland), 10 (1), 1-18.]Search in Google Scholar
[Jarrahi, M.H. (2018). Artificial intelligence and the future of work: Human-AI symbiosis in organizational decision making. Business Horizons, 61(4), 577–586.]Search in Google Scholar
[Moll, J., & Yigitbasioglu, O. (2019). The Role of Big Data and Artificial Intelligence in the Future of Accounting and Audit. International Journal of Accounting Information Systems, 1.]Search in Google Scholar
[Mulgan, T. (2018). Corporate agency and possible futures. Journal of Business Ethics, 154 (4), 916.]Search in Google Scholar
[Munoko, I., Brown-Liburd, H.L., Vasarhelyi, M., (2020). Ethical implications of the use of artificial intelligence in auditing. Journal of Business Ethics, 167 (2), 209-234.]Search in Google Scholar
[Nylén, D., & Holmström, J. (2015). Digital Transformation: A Framework for Business Model Innovation, Proceedings of the 48th Hawaii International Conference on System Sciences.]Search in Google Scholar
[Obermeyer, Z., Powers, B.W., Vogeli, C., & Mullainathan, S. (2019). Dissecting Racial Bias in an Algorithm Used to Manage the Health of Populations, Science, 366(6464), 447-453.]Search in Google Scholar
[Pedreschi, D., Ruggieri, S., & Turini, F. (2008). Discrimination-aware data mining. Proceedings of the 14th ACM SIGKDD International Conference on Knowledge Discovery and Data Mining (KDD), 560-568.]Search in Google Scholar
[Pemer, F. (2021). The Digitalization of Professional Services: How Technology is Shaping the Future of the Accounting Industry. International Journal of Accounting and Information Management, 29(1);]Search in Google Scholar
[Public Company Accounting Oversight Board (PCAOB) (2018). Audit Implications of Emerging Technologies. PCAOB. Retrieved from https://www.pcaobus.org/.]Search in Google Scholar
[Raji, I.D., Smart, A., White, R.N., Mitchell, M., Gebru, T., Hutchinson, B., Smith-Loud, J., Theron, D., & Barnes, P. (2020). Closing the AI Accountability Gap: Defining an End-to-End Framework for Internal Algorithmic Auditing. Proceedings of the 2020 conference on fairness, accountability, and transparency, 33-44.]Search in Google Scholar
[Salijeni, G., Samsonova-Taddei, A. & Turley, S. (2018). Big data and changes in audit technology: contemplating a research agenda, Accounting and Business Research, 1, 119.]Search in Google Scholar
[Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2021). Understanding how big data technologies reconfigure the nature and organization of financial statement audits: a sociomaterial analysis, European Accounting Review, 30 (3), 531-555.]Search in Google Scholar
[Shamsul Alam, S. M., Rahman, M. M., & Uddin, M. N. (2021). The Role of Artificial Intelligence in Transforming Business Practices and Strategies. International Journal of Advanced Science and Technology.]Search in Google Scholar
[Trajanov, D., Zdraveski, V., Stojanov, R., & Kocarev, L. (2018). Dark Data in the Internet of Things (IoT): Challenges and Opportunities. Proceedings of the 7th Small Systems Simulation Symposium, 1-8.]Search in Google Scholar
[Van Eck, N.J. & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84 (2), 538.]Search in Google Scholar
[van Dijk, M., Juels, A., Oprea, A., & Rivest, R.L. (2013). FLIPIT: The Game of “Stealthy Takeover”. Journal of Cryptology, 26(4), 655-713.]Search in Google Scholar
[Wassie, F.A., & Lakatos, LP (2024). Artificial intelligence and the future of the internal audit function, Humanities and Social Sciences Communications, 11(386).]Search in Google Scholar
[Wang, T.W. (2022). The impact of emerging technologies on the accounting profession. Pacific Accounting Review, 34(1), 526-535.]Search in Google Scholar
[World Economic Forum. (2020). Report on the Future of Jobs 2020. Retrieved from https://www.weforum.org/reports/the-future-of-jobs-report-2020.]Search in Google Scholar
[Yang, J.Q. Blount, Y., & Amrollahi, A., (2024). Artificial intelligence adoption in a professional service industry: A multiple case study. Technological Forecasting and Social Change, 201.]Search in Google Scholar
