The Applications of Machine Learning in Accounting and Auditing Research

Hanxin Hu () and Ting Sun ()
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Hanxin Hu: Rutgers University
Ting Sun: The College of New Jersey

Chapter 89 in Encyclopedia of Finance, 2022, pp 2095-2115 from Springer

Abstract: Abstract The term “machine learning” has become a buzzword in the past few years. In accounting and auditing area, while this technology has been used in major accounting firms such as Big 4 s, its research is still evolving. Increased use of machine learning and other artificial intelligence techniques will allow accountants to focus on providing better decision support instead of on data gathering and manual analyses. This chapter introduces machine learning as compared to traditional statistical modeling, discusses its current applications in accounting and auditing research, and provides directions for future research.

Keywords: Machine learning; Artificial intelligence; Accounting; Auditing; Data analytics (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/978-3-030-91231-4_91

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