THE HIDDEN RISKS OF GENERATIVE ARTIFICIAL INTELLIGENCE IN ACCOUNTING AND AUDITING: A BIBLIOMETRIC PERSPECTIVE

Generative artificial intelligence has moved quickly from experimental systems to tools used in routine accounting and audit work. Large language models now assist in drafting audit documentation, summarizing contracts, interpreting unexpected variances and supporting elements of risk assessment. Th...

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Podrobná bibliografie

Hlavní autor:	Anamaria-Georgeta BARBU
Médium:	Artigo
Jazyk:	Alemão
Vydáno:	University of Oradea 2025-12-01
Edice:	Annals of the University of Oradea: Economic Science
Témata:	generative artificial intelligence (genai) accounting auditing professional judgement accountability ethics
On-line přístup:	https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2026/01/Anamaria-Georgeta-BARBU.pdf
Tagy:	Přidat tag Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!