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Although firms assume AI will enhance audit quality, a growing body of research documents that individuals often exhibit \u201calgorithm aversion\u201d\u2014the tendency to discount computer\u2010based advice more heavily than human advice, although the advice is identical otherwise. Therefore, we conduct an experiment to examine how algorithm aversion manifests in auditor judgments. Consistent with theory, we find that auditors receiving contradictory evidence from their firm's AI system (instead of a human specialist) propose smaller adjustments to management's complex estimates, particularly when management develops their estimates using relatively objective (vs. subjective) inputs. Our findings suggest auditor susceptibility to algorithm aversion could prove costly for the profession and financial statements users.<\/jats:p>","DOI":"10.1111\/1475-679x.12407","type":"journal-article","created":{"date-parts":[[2021,9,24]],"date-time":"2021-09-24T04:20:49Z","timestamp":1632457249000},"page":"171-201","update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":229,"title":["Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence"],"prefix":"10.1111","volume":"60","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-7887-6251","authenticated-orcid":false,"given":"BENJAMIN P.","family":"COMMERFORD","sequence":"first","affiliation":[{"name":"University of Kentucky"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3758-3858","authenticated-orcid":false,"given":"SEAN A.","family":"DENNIS","sequence":"additional","affiliation":[{"name":"University of Central Florida"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4525-4413","authenticated-orcid":false,"given":"JENNIFER R.","family":"JOE","sequence":"additional","affiliation":[{"name":"University of Delaware"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2395-4651","authenticated-orcid":false,"given":"JENNY W.","family":"ULLA","sequence":"additional","affiliation":[{"name":"University of Nevada, Las Vegas"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"311","published-online":{"date-parts":[[2021,12]]},"reference":[{"key":"e_1_2_7_2_1","doi-asserted-by":"publisher","DOI":"10.2308\/bria.2003.15.1.1"},{"key":"e_1_2_7_3_1","doi-asserted-by":"publisher","DOI":"10.1506\/L20L-7FUM-FPCB-7BE2"},{"key":"e_1_2_7_4_1","unstructured":"Asay H. 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