Fuentes empleadas

Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51730

Issa, H., Sun, T., & Vasarhelyi, M. (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. https://doi.org/10.2308/jeta-10489

Rozario, A. M., & Vasarhelyi, M. (2018). How artificial intelligence will change auditing. The CPA Journal, 88(6), 20–26.https://www.cpajournal.com/2018/06/01/how-artificial-intelligence-will-change-auditing/

Schmidt, J., & Möhring, M. (2021). Machine learning in accounting and finance: A systematic literature review. Journal of Accounting & Organizational Change, 17(4), 483–509. https://ideas.repec.org/a/kap/rqfnac/v63y2024i4d10.1007_s11156-024-01306-z.html?tm_source.com

Yoon, K., Hoogduin, L., & Zhang, L. (2019). Big Data as complementary audit evidence. Accounting Horizons, 29(2), 431–438. https://doi.org/10.2308/acch-51076 (publications.aaahq.org)