{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,8]],"date-time":"2026-02-08T03:16:40Z","timestamp":1770520600641,"version":"3.49.0"},"reference-count":163,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2023,3,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>The increased development and use of automated and cognitive technologies at the Global Six, in conjunction with the increased availability of data and various levels of data structure, may exacerbate auditor judgment bias or give rise to new biases. We take a comprehensive approach to gain a new perspective by providing a 50-year trend analysis of auditor judgment bias, which results from relying on judgmental heuristics and the potential effects that the use of cognitive and automated technologies, such as artificial intelligence, may have on judgment. We describe individual biases and identify specific areas of research, commonalities and differences, gaps in the literature, and research methods applied. We construct a conceptual framework as a point of departure to guide future research by focusing on the impact of emerging technology. We conclude by identifying opportunities for future research.<\/jats:p>","DOI":"10.2308\/isys-2020-079","type":"journal-article","created":{"date-parts":[[2022,10,12]],"date-time":"2022-10-12T16:13:47Z","timestamp":1665591227000},"page":"109-141","source":"Crossref","is-referenced-by-count":11,"title":["Auditor Judgment Bias Research: A 50-Year Trend Analysis and Emerging Technology Use"],"prefix":"10.2308","volume":"37","author":[{"given":"Danielle R.","family":"Lombardi","sequence":"first","affiliation":[{"name":"Villanova University"}]},{"given":"Janice C.","family":"Sipior","sequence":"additional","affiliation":[{"name":"Villanova University"}]},{"given":"Steven","family":"Dannemiller","sequence":"additional","affiliation":[{"name":"The University of Alabama"}]}],"member":"1112","published-online":{"date-parts":[[2023,4,4]]},"reference":[{"issue":"1","key":"2024082918033801000_B1","first-page":"7","article-title":"A conceptual framework of behavioral biases in finance","volume":"IX","author":"Agrawal","year":"2012","journal-title":"The IUP Journal of Behavioral Finance"},{"key":"2024082918033801000_B2","first-page":"1","article-title":"Accounting AI and machine learning: Applications and challenges","author":"Alarcon","year":"2019","journal-title":"Pennsylvania CPA Journal"},{"key":"2024082918033801000_B3","doi-asserted-by":"crossref","unstructured":"Alles, M., and G. L.Gray. 2016. Incorporating Big Data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems 22: 44\u201359.https:\/\/doi.org\/10.1016\/j.accinf.2016.07.004","DOI":"10.1016\/j.accinf.2016.07.004"},{"key":"2024082918033801000_B4","unstructured":"Al-Natour, S., and I.Benbasat. 2015. Different views and evaluations of it artifacts. Proceedings of the Thirty Sixth International Conference on Information Systems, Fort Worth, TX, December 13\u201316."},{"key":"2024082918033801000_B163","doi-asserted-by":"crossref","first-page":"23","DOI":"10.2308\/jis.2010.24.1.23","article-title":"The effect of visual illusions on the graphical display of information","volume":"24","author":"Amer","year":"2005","journal-title":"Journal of Information Systems"},{"issue":"1","key":"2024082918033801000_B5","doi-asserted-by":"crossref","first-page":"23","DOI":"10.2308\/jis.2010.24.1.23","article-title":"The effect of visual illusions on the graphical display of information","volume":"24","author":"Amer","year":"2010","journal-title":"Journal of Information Systems"},{"issue":"2","key":"2024082918033801000_B6","doi-asserted-by":"crossref","first-page":"112","DOI":"10.1057\/jdg.2008.3","article-title":"Auditor independence revisited: The effects of SOX on auditor independence","volume":"5","author":"Anandarajan","year":"2008","journal-title":"International Journal of Disclosure and Governance"},{"issue":"8","key":"2024082918033801000_B7","first-page":"364","article-title":"The effects of hindsight bias and experience on auditors\u2019 judgments involving clients with going-concern issues","volume":"9","author":"Anderson","year":"2018","journal-title":"International Research Journal of Applied Finance"},{"issue":"1","key":"2024082918033801000_B8","first-page":"1","article-title":"Improving professional auditors' going-concern judgments","volume":"12","author":"Anderson","year":"2006","journal-title":"Pennsylvania Journal of Business and Economics"},{"key":"2024082918033801000_B9","unstructured":"Anderson, N. H.\n          . 2009. Are professional auditors overconfident in their abilities to make accurate going-concern judgments?Proceedings of the Northeastern Association of Business, Economics, and Technology, State College, PA, November 7\u20138. https:\/\/www.researchgate.net\/profile\/Mohamed-Suliman-4\/publication\/227603338_Corporate_operating_characteristics_and_capital_structure_Causality_testing_in_heterogeneous_panel_data\/links\/58b46de7a6fdcc6f03fe61f9\/Corporate-operating-characteristics-and-capital-structure-Causality-testing-in-heterogeneous-panel-data.pdf#page=10"},{"key":"2024082918033801000_B10","doi-asserted-by":"crossref","unstructured":"Anderson, S., J.Hobson, and M.Peecher. 2020. The joint effects of rich data visualization and analytical procedure categorization on auditor judgment. (Working paper). https:\/\/doi.org\/10.2139\/ssrn.3737234","DOI":"10.2139\/ssrn.3737234"},{"issue":"5","key":"2024082918033801000_B11","doi-asserted-by":"crossref","first-page":"469","DOI":"10.1016\/j.aos.2004.05.003","article-title":"Helping them to forget: The organizational embedding of gender relations in public audit firms","volume":"30","author":"Anderson-Gough","year":"2005","journal-title":"Accounting, Organizations & Society"},{"key":"2024082918033801000_B12","unstructured":"Angwin, J., J.Larson, S.Mattu, and L.Kirchner. 2016. Machine bias: There\u2019s software used across the country to predict future criminals. And it\u2019s biased against blacks. https:\/\/www.propublica.org\/article\/machine-bias-risk-assessments-in-criminal-sentencing"},{"issue":"4","key":"2024082918033801000_B13","first-page":"7","article-title":"Challenges of explaining the behavior of black-box AI systems","volume":"19","author":"Asatiani","year":"2020","journal-title":"MIS Quarterly Executive"},{"issue":"4","key":"2024082918033801000_B14","first-page":"623","article-title":"Sequential belief revision in auditing","volume":"63","author":"Ashton","year":"1988","journal-title":"The Accounting Review"},{"key":"2024082918033801000_B15","volume-title":"Statement on Algorithmic Transparency and Accountability","author":"Association for Computing Machinery","year":"2017"},{"issue":"1","key":"2024082918033801000_B16","doi-asserted-by":"crossref","first-page":"27","DOI":"10.2308\/JETA-19-11-20-47","article-title":"The robots are coming\u2026but aren\u2019t here yet: The use of artificial intelligence technologies in the public accounting profession","volume":"18","author":"Bakarich","year":"2021","journal-title":"Journal of Emerging Technologies in Accounting"},{"issue":"1","key":"2024082918033801000_B17","doi-asserted-by":"crossref","first-page":"399","DOI":"10.1016\/j.dss.2008.07.010","article-title":"Debiasing investors with decision support systems: An experimental investigation","volume":"46","author":"Bhandari","year":"2008","journal-title":"Decision Support Systems"},{"issue":"Supplement 1","key":"2024082918033801000_B18","doi-asserted-by":"crossref","first-page":"7","DOI":"10.2308\/ajpt-50316","article-title":"The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors","volume":"32","author":"Bratten","year":"2013","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"9","key":"2024082918033801000_B19","first-page":"32","article-title":"Beware the mental pitfalls: Confirmation bias in accounting","volume":"18","author":"Bressler","year":"2018","journal-title":"Journal of Accounting & Finance"},{"issue":"2","key":"2024082918033801000_B20","doi-asserted-by":"crossref","first-page":"451","DOI":"10.2308\/acch-51023","article-title":"Behavioral implications of Big Data\u2019s impact on audit judgment and decision making and future research directions","volume":"29","author":"Brown-Liburd","year":"2015","journal-title":"Accounting Horizons"},{"issue":"2","key":"2024082918033801000_B21","doi-asserted-by":"crossref","first-page":"A15","DOI":"10.2308\/ciia-2019-501","article-title":"Data visualization in local accounting firms: Is slow technology adoption rational?","volume":"14","author":"Buchheit","year":"2020","journal-title":"Current Issues in Auditing"},{"issue":"4","key":"2024082918033801000_B22","doi-asserted-by":"crossref","first-page":"237","DOI":"10.1080\/1463923031000063342","article-title":"Psychological cue use and implications for a clinical decision support system","volume":"27","author":"Buckingham","year":"2002","journal-title":"Medical Informatics and the Internet in Medicine"},{"issue":"6","key":"2024082918033801000_B23","doi-asserted-by":"crossref","first-page":"553","DOI":"10.1016\/S0747-5632(00)00029-7","article-title":"Interactivity in human\u2013computer interaction: A study of credibility, understanding, and influence","volume":"16","author":"Burgoon","year":"2000","journal-title":"Computers in Human Behavior"},{"issue":"7-8","key":"2024082918033801000_B24","doi-asserted-by":"crossref","first-page":"865","DOI":"10.1016\/j.aos.2008.08.001","article-title":"A review and discussion of management control in inter-firm relationships: Achievements and future directions","volume":"33","author":"Caglio","year":"2008","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"2024082918033801000_B25","doi-asserted-by":"crossref","first-page":"131","DOI":"10.2308\/TAR-2020-0457","article-title":"Enhancing auditors\u2019 reliance on data analytics under inspection risk using fixed and growth mindsets","volume":"97","author":"Cao","year":"2022","journal-title":"The Accounting Review"},{"key":"2024082918033801000_B26","article-title":"Google\u2019s algorithm shows prestigious job ads to men, but not to women","author":"Carpenter","year":"2015","journal-title":"The Washington Post"},{"issue":"1","key":"2024082918033801000_B27","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1108\/MAJ-08-2017-1637","article-title":"Data visualization and cognitive biases in audits","volume":"36","author":"Chang","year":"2021","journal-title":"Managerial Auditing Journal"},{"key":"2024082918033801000_B28","unstructured":"Chartered Institute of Professional Development (CIPD). 2019. People and machines: From hype to reality. https:\/\/www.cipd.co.uk\/Images\/people-and-machines-report-1_tcm18-56970.pdf"},{"key":"2024082918033801000_B29","article-title":"Auditing algorithms for bias","author":"Chowdhury","year":"2018","journal-title":"Harvard Business Review"},{"key":"2024082918033801000_B30","unstructured":"Cobey, C., K.Strier, and J.Boillet. 2018. How do you teach AI the value of trust?https:\/\/www.ey.com\/en_gl\/digital\/how-do-you-teach-ai-the-value-of-trust"},{"key":"2024082918033801000_B31","doi-asserted-by":"crossref","first-page":"102383","DOI":"10.1016\/j.ijinfomgt.2021.102383","article-title":"Artificial intelligence in information systems research: A systematic literature review and research agenda","volume":"60","author":"Collins","year":"2021","journal-title":"International Journal of Information Management"},{"key":"2024082918033801000_B32","article-title":"Artificial intelligence\u2019s white guy problem","author":"Crawford","year":"2016","journal-title":"The New York Times"},{"key":"2024082918033801000_B33","doi-asserted-by":"crossref","unstructured":"Cummings, M.\n          . 2004. Automation bias in intelligent time critical decision support systems. Proceedings of AIAA 1st Intelligent Systems Technical Conference, Chicago, IL, September 20\u201322.","DOI":"10.2514\/6.2004-6313"},{"issue":"2","key":"2024082918033801000_B34","doi-asserted-by":"crossref","first-page":"104","DOI":"10.1016\/j.accinf.2007.10.002","article-title":"An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing","volume":"9","author":"Curtis","year":"2008","journal-title":"International Journal of Accounting Information Systems"},{"issue":"5","key":"2024082918033801000_B35","doi-asserted-by":"crossref","first-page":"554","DOI":"10.1287\/mnsc.32.5.554","article-title":"Organizational information requirements, media richness and structural design","volume":"32","author":"Daft","year":"1986","journal-title":"Management Science"},{"key":"2024082918033801000_B36","unstructured":"Dallu, A. M.\n          . 2018. Artificial intelligence and the future of internal audit. https:\/\/repo.umma.ac.ke\/bitstream\/handle\/123456789\/56\/Newsline%20Issue%20No%202%20April%20-%20June%202018%20-%20AI%20and%20the%20future%20of%20Internal%20Auditor.pdf?sequence=1&isAllowed=y"},{"issue":"1","key":"2024082918033801000_B37","doi-asserted-by":"crossref","first-page":"41","DOI":"10.2308\/isys-50430","article-title":"The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor\u2019s reliance on the internal audit function","volume":"27","author":"Davidson","year":"2013","journal-title":"Journal of Information Systems"},{"issue":"12","key":"2024082918033801000_B38","doi-asserted-by":"crossref","first-page":"2020","DOI":"10.1093\/jamia\/ocaa094","article-title":"Latent bias and the implementation of artificial intelligence in medicine","volume":"27","author":"DeCamp","year":"2020","journal-title":"Journal of the American Medical Informatics Association"},{"issue":"1","key":"2024082918033801000_B39","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1006\/ijhc.1999.0325","article-title":"The impact of animated interface agents: A review of empirical research","volume":"52","author":"Dehn","year":"2000","journal-title":"International Journal of Human-Computer Studies"},{"issue":"1","key":"2024082918033801000_B40","doi-asserted-by":"crossref","first-page":"79","DOI":"10.1016\/j.dss.2007.03.002","article-title":"Marketing decision support system openness: A means of improving managers\u2019 understanding of marketing phenomena","volume":"44","author":"Demoulin","year":"2007","journal-title":"Decision Support Systems"},{"issue":"6","key":"2024082918033801000_B41","first-page":"16","article-title":"Machine learning in auditing: Current and future applications","volume":"89","author":"Dickey","year":"2019","journal-title":"The CPA Journal"},{"issue":"2","key":"2024082918033801000_B42","doi-asserted-by":"crossref","first-page":"165","DOI":"10.1016\/0346-251X(95)00005-5","article-title":"Autonomy and motivation a literature review","volume":"23","author":"Dickinson","year":"1995","journal-title":"System"},{"key":"2024082918033801000_B43","article-title":"Artificial intelligence has a bias problem, and it\u2019s our fault","author":"Dickson","year":"2018","journal-title":"PC Magazine Digital Edition"},{"issue":"1","key":"2024082918033801000_B44","doi-asserted-by":"crossref","first-page":"114","DOI":"10.1037\/xge0000033","article-title":"Algorithm aversion: People erroneously avoid algorithms after seeing them err","volume":"144","author":"Dietvorst","year":"2015","journal-title":"Journal of Experimental Psychology: General"},{"issue":"3","key":"2024082918033801000_B45","doi-asserted-by":"crossref","first-page":"1155","DOI":"10.1287\/mnsc.2016.2643","article-title":"Overcoming algorithm aversion: People will use imperfect algorithms if they can (even slightly) modify them","volume":"64","author":"Dietvorst","year":"2018","journal-title":"Management Science"},{"issue":"1","key":"2024082918033801000_B46","doi-asserted-by":"crossref","first-page":"230","DOI":"10.1111\/1911-3846.12010","article-title":"A Big 4 firm\u2019s use of information technology to control the audit process: How an audit support system is changing auditor behavior","volume":"31","author":"Dowling","year":"2014","journal-title":"Contemporary Accounting Research"},{"key":"2024082918033801000_B47","doi-asserted-by":"crossref","first-page":"63","DOI":"10.1016\/j.ijinfomgt.2019.01.021","article-title":"Artificial intelligence for decision making in the era of Big Data\u2014evolution, challenges and research agenda","volume":"48","author":"Duan","year":"2019","journal-title":"International Journal of Information Management"},{"issue":"6","key":"2024082918033801000_B48","doi-asserted-by":"crossref","first-page":"151","DOI":"10.2308\/tar-2018-0294","article-title":"Do global audit firm networks apply consistent audit methodologies across jurisdictions? Evidence from financial reporting comparability","volume":"95","author":"Ege","year":"2020","journal-title":"The Accounting Review"},{"issue":"4","key":"2024082918033801000_B49","doi-asserted-by":"crossref","first-page":"75","DOI":"10.2308\/HORIZONS-19-121","article-title":"An exploratory study into the use of audit data analytics on audit engagements","volume":"34","author":"Eilifsen","year":"2020","journal-title":"Accounting Horizons"},{"issue":"8","key":"2024082918033801000_B50","doi-asserted-by":"crossref","first-page":"494","DOI":"10.1016\/j.aos.2011.10.001","article-title":"25 years of Giddens in accounting research: Achievements, limitations and the future","volume":"36","author":"Englund","year":"2011","journal-title":"Accounting, Organizations and Society"},{"key":"2024082918033801000_B51","unstructured":"Ernst & Young. 2018. How artificial intelligence will transform the audit. https:\/\/www.ey.com\/en_gl\/assurance\/how-artificial-intelligence-will-transform-the-audit"},{"issue":"7","key":"2024082918033801000_B52","doi-asserted-by":"crossref","first-page":"566","DOI":"10.1038\/s42256-021-00370-7","article-title":"Governing AI safety through independent audits","volume":"3","author":"Falco","year":"2021","journal-title":"Nature Machine Intelligence"},{"issue":"2","key":"2024082918033801000_B53","first-page":"26","article-title":"I\u2019m not biased, am I?","volume":"219","author":"Fay","year":"2015","journal-title":"Journal of Accountancy"},{"key":"2024082918033801000_B54","doi-asserted-by":"crossref","first-page":"100524","DOI":"10.1016\/j.jbef.2021.100524","article-title":"Reducing algorithm aversion through experience","volume":"31","author":"Filiz","year":"2021","journal-title":"Journal of Behavioral and Experimental Finance"},{"key":"2024082918033801000_B55","unstructured":"Fleischmann, M., M.Amirpur, A.Benlian, and T.Hess. 2014. Cognitive biases in information systems research: A scientometric analysis. Proceedings of the European Conference on Information Systems, Tel Aviv, Israel, June 9\u201311."},{"key":"2024082918033801000_B56","article-title":"Artificial intelligence, real breakthroughs: The practice and promise of AI in auditing","author":"Forbes Insights","year":"2018","journal-title":"Forbes"},{"key":"2024082918033801000_B57","article-title":"The next-generation accountant","author":"Forbes Insights","year":"2019","journal-title":"Forbes"},{"key":"2024082918033801000_B58","doi-asserted-by":"crossref","first-page":"803","DOI":"10.17705\/1CAIS.03839","article-title":"The integrated user satisfaction model: Assessing information quality and system quality as second-order constructs in system administration","volume":"38","author":"Forsgren","year":"2016","journal-title":"Communications of the Association for Information Systems"},{"issue":"2","key":"2024082918033801000_B59","doi-asserted-by":"crossref","first-page":"195","DOI":"10.1016\/S0167-9236(00)00074-9","article-title":"Countering the anchoring and adjustment bias with decision support systems","volume":"29","author":"George","year":"2000","journal-title":"Decision Support Systems"},{"issue":"1","key":"2024082918033801000_B60","doi-asserted-by":"crossref","first-page":"102","DOI":"10.1016\/j.acclit.2017.05.003","article-title":"Big Data techniques in auditing research and practice: Currenttrends and future opportunities","volume":"40","author":"Gepp","year":"2018","journal-title":"Journal of Accounting Literature"},{"issue":"1","key":"2024082918033801000_B61","doi-asserted-by":"crossref","first-page":"121","DOI":"10.1136\/amiajnl-2011-000089","article-title":"Automation bias: A systematic review of frequency, effect mediators, and mitigators","volume":"19","author":"Goddard","year":"2012","journal-title":"Journal of the American Medical Informatics Association"},{"issue":"5","key":"2024082918033801000_B62","doi-asserted-by":"crossref","first-page":"368","DOI":"10.1016\/j.ijmedinf.2014.01.001","article-title":"Automation bias: Empirical results assessing influencing factors","volume":"83","author":"Goddard","year":"2014","journal-title":"International Journal of Medical Informatics"},{"issue":"2","key":"2024082918033801000_B63","first-page":"22","article-title":"Ethical, explainable artificial intelligence\u2014Bias and principles","volume":"42","author":"Gordon-Murnane","year":"2018","journal-title":"Online Searcher: Information Discovery, Technology, Strategies"},{"issue":"5812","key":"2024082918033801000_B64","doi-asserted-by":"crossref","first-page":"619","DOI":"10.1126\/science.1134475","article-title":"Dimensions of mind perception","volume":"315","author":"Gray","year":"2007","journal-title":"Science"},{"key":"2024082918033801000_B65","doi-asserted-by":"crossref","unstructured":"Grenier, J. H., M. E.Peecher, and M. D.Piercey. 2007. Judging auditor negligence: De-biasing interventions, outcome bias, and reverse outcome bias. https:\/\/ssrn.com\/abstract=1015523","DOI":"10.2139\/ssrn.1015523"},{"issue":"5","key":"2024082918033801000_B66","doi-asserted-by":"crossref","first-page":"93","DOI":"10.1145\/3236009","article-title":"A survey of methods for explaining black box models","volume":"51","author":"Guidotti","year":"2019","journal-title":"ACM Computing Surveys"},{"issue":"1","key":"2024082918033801000_B67","doi-asserted-by":"crossref","first-page":"126","DOI":"10.2307\/2491095","article-title":"Implications of seemingly irrelevant evidence in audit judgment","volume":"30","author":"Hackenbrack","year":"1992","journal-title":"Journal of Accounting Research"},{"issue":"3","key":"2024082918033801000_B68","doi-asserted-by":"crossref","first-page":"19","DOI":"10.4067\/S0718-27242013000400010","article-title":"Emerging technology: What is it?","volume":"8","author":"Halaweh","year":"2013","journal-title":"Journal of Technology Management & Innovation"},{"issue":"1","key":"2024082918033801000_B69","doi-asserted-by":"crossref","first-page":"55","DOI":"10.1108\/ARJ-04-2020-0078","article-title":"Auditor judgment and decision-making in Big Data environment: A proposed research framework","volume":"35","author":"Hamdam","year":"2022","journal-title":"Accounting Research Journal"},{"key":"2024082918033801000_B70","unstructured":"Hammond, K.\n          . 2016. 5 unexpected sources of bias in artificial intelligence. https:\/\/techcrunch.com\/2016\/12\/10\/5-unexpected-sources-of-bias-in-artificial-intelligence\/"},{"key":"2024082918033801000_B71","unstructured":"Harris, S. B.\n          . 2017. Technology and the audit of today and tomorrow. Speech delivered at the PCAOB\/AAA Annual Meeting, Washington, DC, April 20."},{"key":"2024082918033801000_B72","volume-title":"Judgment and Choice\u2014The Psychology of Decision","author":"Hogarth","year":"1980"},{"issue":"2","key":"2024082918033801000_B73","doi-asserted-by":"crossref","first-page":"107","DOI":"10.2308\/AJPT-2019-517","article-title":"eXtensible business reporting language (XBRL): A review and implications for future research","volume":"40","author":"Hoitash","year":"2021","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2024082918033801000_B74","unstructured":"International Auditing and Assurance Standards Board (IAASB). 2018. Feedback statement\u2014exploring the growing use of technology in the audit, with a focus on data analytics. https:\/\/incp.org.co\/Site\/publicaciones\/info\/archivos\/Data-Analytics-Feedback-Statement16012018.pdf"},{"issue":"2","key":"2024082918033801000_B75","doi-asserted-by":"crossref","first-page":"147","DOI":"10.1016\/0361-3682(88)90041-4","article-title":"The effects of information load and information diversity on decision quality in a structured decision task","volume":"13","author":"Iselin","year":"1988","journal-title":"Accounting, Organizations and Society"},{"key":"2024082918033801000_B76","unstructured":"Joe, J., B.Commerford, S.Dennis, and J.Wang. 2019. Complex estimates and auditor reliance on artificial intelligence. https:\/\/scholarspace.manoa.hawaii.edu\/server\/api\/core\/bitstreams\/d7966097-dd9c-4c8a-b8dd-58f009e14576\/content"},{"issue":"4","key":"2024082918033801000_B77","doi-asserted-by":"crossref","first-page":"719","DOI":"10.1006\/ijhc.1999.0348","article-title":"A theoretical model of differential social attributions toward computing technology: When the metaphor becomes the model","volume":"52","author":"Johnson","year":"2000","journal-title":"International Journal of Human-Computer Studies"},{"issue":"2","key":"2024082918033801000_B78","first-page":"87","article-title":"Auditors\u2019 decision-aided probability assessments: An analysis of the effects of list length and response format","volume":"10","author":"Johnson","year":"1996","journal-title":"Journal of Information Systems"},{"issue":"3","key":"2024082918033801000_B79","doi-asserted-by":"crossref","first-page":"737","DOI":"10.25300\/MISQ\/2018\/11492","article-title":"The needs-affordances-features perspective for the use of social media","volume":"42","author":"Karahanna","year":"2018","journal-title":"MIS Quarterly"},{"issue":"2","key":"2024082918033801000_B80","doi-asserted-by":"crossref","first-page":"231","DOI":"10.2307\/2491272","article-title":"Debiasing audit judgment with accountability: A framework and experimental results","volume":"31","author":"Kennedy","year":"1993","journal-title":"Journal of Accounting Research"},{"issue":"2","key":"2024082918033801000_B81","first-page":"249","article-title":"Debiasing the curse of knowledge in audit judgment","volume":"70","author":"Kennedy","year":"1995","journal-title":"The Accounting Review"},{"issue":"3","key":"2024082918033801000_B82","doi-asserted-by":"crossref","first-page":"153","DOI":"10.1016\/S0378-7206(00)00062-8","article-title":"A process model cognitive biasing effects in information systems development and usage","volume":"38","author":"Kirs","year":"2001","journal-title":"Information & Management"},{"issue":"3","key":"2024082918033801000_B83","doi-asserted-by":"crossref","first-page":"296","DOI":"10.1037\/0033-2909.107.3.296","article-title":"Why we still use our heads instead of formulas: Toward an integrative approach","volume":"107","author":"Kleinmuntz","year":"1990","journal-title":"Psychological Bulletin"},{"key":"2024082918033801000_B84","doi-asserted-by":"crossref","unstructured":"Koch, C. W, and J.W\u00fcstemann. 2009. A review of bias research in auditing: Opportunities for integrating experimental psychology and experimental economics. (Working paper). http:\/\/ssrn.com\/abstract=1032961","DOI":"10.2139\/ssrn.1032961"},{"issue":"3","key":"2024082918033801000_B85","doi-asserted-by":"crossref","first-page":"499","DOI":"10.1037\/0033-2909.110.3.499","article-title":"Explanation, imagination, and confidence in judgment","volume":"110","author":"Koehler","year":"1991","journal-title":"Psychological Bulletin"},{"issue":"1","key":"2024082918033801000_B86","doi-asserted-by":"crossref","first-page":"115","DOI":"10.2308\/jeta-51730","article-title":"The emergence of artificial intelligence: How automation is changing auditing","volume":"14","author":"Kokina","year":"2017","journal-title":"Journal of Emerging Technologies in Accounting"},{"key":"2024082918033801000_B87","article-title":"How advanced technology is creating new possibilities, and requirements, for financial reporting and audit","author":"Koyen","year":"2021","journal-title":"Forbes"},{"key":"2024082918033801000_B88","unstructured":"KPMG. 2021. Advanced technology is changing the face of audit. https:\/\/audit.kpmg.us\/emerging-technologies.html"},{"key":"2024082918033801000_B89","unstructured":"Larson, S.\n          . 2016. Research shows gender bias in Google\u2019s voice recognition. http:\/\/www.dailydot.com\/debug\/google-voice-recognition-gender-bias\/"},{"key":"2024082918033801000_B90","unstructured":"Lehmann, C. E., C.Haubitz, A.Fuegener, and U.Thonemann. 2020. Keep it mystic?\u2014The effects of algorithm transparency on the use of advice. Proceedings of the 2020 International Conference on Information Systems, Hyderabad, India, December 13\u201316."},{"key":"2024082918033801000_B91","article-title":"Automation to artificial intelligence: New frontiers for auditors","author":"Lewczyk","year":"2016","journal-title":"Going Concern Blog"},{"issue":"1\/2","key":"2024082918033801000_B92","doi-asserted-by":"crossref","first-page":"27","DOI":"10.5117\/mab.96.78525","article-title":"Behavioral challenges to professional skepticism in auditors\u2019 data analytics journey","volume":"96","author":"Li","year":"2022","journal-title":"Maandblad voor Accountancy en Bedrijfseconomie"},{"issue":"3","key":"2024082918033801000_B93","doi-asserted-by":"crossref","first-page":"31","DOI":"10.1145\/3236386.3241340","article-title":"The mythos of model interpretability","volume":"16","author":"Lipton","year":"2018","journal-title":"Queue"},{"key":"2024082918033801000_B94","article-title":"Using an expert system to debias the acceptability heuristic in auditor judgment","author":"Lombardi","year":"2018"},{"issue":"1","key":"2024082918033801000_B96","doi-asserted-by":"crossref","first-page":"37","DOI":"10.2308\/jeta-51445","article-title":"The development of AudEx: An audit data assessment system","volume":"13","author":"Lombardi","year":"2016","journal-title":"Journal of Emerging Technologies in Accounting"},{"key":"2024082918033801000_B95","article-title":"Using an interactive artifical intelligence system to augment auditor judgment in a complex task. (Working paper). https:\/\/ssrn.com\/abstract=4318689","author":"Lombardi","year":"2023"},{"issue":"1","key":"2024082918033801000_B97","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/1911-3838.12040","article-title":"Judgment and decision-making research in auditing and accounting: Future research implications of person, task, and environment perspective","volume":"14","author":"Mala","year":"2015","journal-title":"Accounting Perspectives"},{"key":"2024082918033801000_B98","first-page":"87","article-title":"Data visualization literacy and visualization biases: Cases for merging parallel threads","author":"Mansoor","year":"2018"},{"key":"2024082918033801000_B99","article-title":"What is the difference between artificial intelligence and machine learning?","author":"Marr","year":"2016","journal-title":"Forbes"},{"issue":"3","key":"2024082918033801000_B100","doi-asserted-by":"crossref","first-page":"287","DOI":"10.2308\/acch.2006.20.3.287","article-title":"Auditing fair value measurements: A synthesis of relevant research","volume":"20","author":"Martin","year":"2006","journal-title":"Accounting Horizons"},{"issue":"1","key":"2024082918033801000_B101","doi-asserted-by":"crossref","first-page":"19","DOI":"10.2308\/jis.2003.17.1.19","article-title":"An experimental examination of information technology and compensation structure complementarities in an expert system context","volume":"17","author":"Mauldin","year":"2003","journal-title":"Journal of Information Systems"},{"issue":"4","key":"2024082918033801000_B102","doi-asserted-by":"crossref","first-page":"239","DOI":"10.17705\/2msqe.00036","article-title":"Unintended consequences of introducing AI systems for decision making","volume":"19","author":"Mayer","year":"2020","journal-title":"MIS Quarterly Executive"},{"issue":"1","key":"2024082918033801000_B103","doi-asserted-by":"crossref","first-page":"53","DOI":"10.1080\/10580530.2020.1849465","article-title":"Explainable artificial intelligence: Objectives, stakeholders, and future research opportunities","volume":"39","author":"Meske","year":"2022","journal-title":"Information Systems Management"},{"key":"2024082918033801000_B104","first-page":"123","article-title":"The effect of accountability on judgment: Development of hypotheses for auditing; discussions; reply","volume":"11","author":"Messier","year":"1992","journal-title":"Auditing"},{"key":"2024082918033801000_B105","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.artint.2018.07.007","article-title":"Explanation in artificial intelligence: Insights from the social sciences","volume":"267","author":"Miller","year":"2019","journal-title":"Artificial Intelligence"},{"key":"2024082918033801000_B106","doi-asserted-by":"crossref","unstructured":"Mittelstadt, B., C.Russell, and S.Wachter. 2019. Explaining explanations in AI. Proceedings of the Conference on Fairness, Accountability, and Transparency, Atlanta, GA, January 29\u201331.","DOI":"10.1145\/3287560.3287574"},{"issue":"2","key":"2024082918033801000_B107","doi-asserted-by":"crossref","first-page":"407","DOI":"10.1109\/TASE.2016.2640778","article-title":"A remarkable resurgence of artificial intelligence and its impact on automation and autonomy","volume":"14","author":"Morris","year":"2017","journal-title":"IEEE Transactions on Automation Science and Engineering"},{"issue":"2","key":"2024082918033801000_B108","doi-asserted-by":"crossref","first-page":"209","DOI":"10.1007\/s10551-019-04407-1","article-title":"The ethical implications of using artificial intelligence in auditing","volume":"167","author":"Munoko","year":"2020","journal-title":"Journal of Business Ethics"},{"issue":"2","key":"2024082918033801000_B109","doi-asserted-by":"crossref","first-page":"95","DOI":"10.2308\/isys-51739","article-title":"The effects of decision-aid design on auditor performance in internal control evaluation tasks","volume":"32","author":"Murthy","year":"2018","journal-title":"Journal of Information Systems"},{"issue":"2","key":"2024082918033801000_B110","doi-asserted-by":"crossref","first-page":"129","DOI":"10.1016\/j.obhdp.2003.12.001","article-title":"Human reactions to technological failure: How accidents rooted in technology vs. human error influence judgments of organizational accountability","volume":"93","author":"Naquin","year":"2004","journal-title":"Organizational Behavior and Human Decision Processes"},{"issue":"1","key":"2024082918033801000_B111","doi-asserted-by":"crossref","first-page":"81","DOI":"10.1111\/0022-4537.00153","article-title":"Machines and mindlessness: Social responses to computers","volume":"56","author":"Nass","year":"2000","journal-title":"Journal of Social Issues"},{"key":"2024082918033801000_B112","unstructured":"Needham, L.\n          . 2017. Harnessing the power of AI to transform the detection of fraud and error. https:\/\/www.pwc.com\/gx\/en\/about\/stories-from-across-the-world\/harnessing-the-power-of-ai-to-transform-the-detection-of-fraud-and-error.html"},{"issue":"Supplement 1","key":"2024082918033801000_B113","doi-asserted-by":"crossref","first-page":"41","DOI":"10.2308\/aud.2005.24.Supplement.41","article-title":"Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective","volume":"24","author":"Nelson","year":"2005","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"4","key":"2024082918033801000_B114","doi-asserted-by":"crossref","first-page":"233","DOI":"10.1007\/s10799-007-0023-9","article-title":"Towards an evaluation framework for knowledge management systems","volume":"9","author":"Nevo","year":"2008","journal-title":"Information Technology and Management"},{"issue":"3","key":"2024082918033801000_B115","doi-asserted-by":"crossref","first-page":"800","DOI":"10.1148\/radiol.2017171920","article-title":"Methodologic guide for evaluating clinical performance and effect of artificial intelligence technology for medical diagnosis and prediction","volume":"286","author":"Park","year":"2018","journal-title":"Radiology"},{"issue":"1","key":"2024082918033801000_B116","doi-asserted-by":"crossref","first-page":"52","DOI":"10.1016\/S1532-0464(02)00009-6","article-title":"Emerging paradigms of cognition in medical decision-making","volume":"35","author":"Patel","year":"2002","journal-title":"Journal of Biomedical Informatics"},{"issue":"5","key":"2024082918033801000_B117","doi-asserted-by":"crossref","first-page":"1763","DOI":"10.2308\/accr.2010.85.5.1763","article-title":"The effects of a supervisor\u2019s active intervention in subordinates\u2019 judgments, directional goals, and perceived technical knowledge advantage on audit team judgments","volume":"85","author":"Peecher","year":"2010","journal-title":"The Accounting Review"},{"issue":"2","key":"2024082918033801000_B118","doi-asserted-by":"crossref","first-page":"25","DOI":"10.2308\/jis.2006.20.2.25","article-title":"The effects of qualitative overload on technology acceptance","volume":"20","author":"Pennington","year":"2006","journal-title":"Journal of Information Systems"},{"issue":"6","key":"2024082918033801000_B119","doi-asserted-by":"crossref","first-page":"339","DOI":"10.2308\/tar-2017-0235","article-title":"Innovative accounting interviewing: A comparison of real and virtual accounting interviewers","volume":"95","author":"Pickard","year":"2020","journal-title":"The Accounting Review"},{"key":"2024082918033801000_B120","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2018. PCAOB Strategic Plan 2018-2022. Washington, DC: PCAOB. https:\/\/pcaobus.org\/news-events\/news-releases\/fact-sheet-2018-2022-strategic-plan"},{"issue":"1","key":"2024082918033801000_B121","doi-asserted-by":"crossref","first-page":"145","DOI":"10.1111\/j.1540-5915.2001.tb00956.x","article-title":"Effects of information sequence and irrelevant distractor information when using a computer-based decision aid","volume":"32","author":"Reneau","year":"2001","journal-title":"Decision Sciences"},{"key":"2024082918033801000_B122","doi-asserted-by":"crossref","unstructured":"Ribeiro, M. T., S.Singh, and C.Guestrin. 2016. Why should I trust you? Proceedings of the 22nd ACM SIGKDD International Conference on Knowledge Discovery and Data Mining, San Francisco, CA, August 13\u201317.","DOI":"10.1145\/2939672.2939778"},{"issue":"3","key":"2024082918033801000_B123","doi-asserted-by":"crossref","first-page":"312","DOI":"10.1111\/1467-6303.00108","article-title":"The effects of fraud risk assessments and a risk analysis decision aid on auditors\u2019 evaluation of evidence and judgment","volume":"27","author":"Rose","year":"2003","journal-title":"Accounting Forum"},{"issue":"3","key":"2024082918033801000_B124","doi-asserted-by":"crossref","first-page":"81","DOI":"10.2308\/isys-51837","article-title":"When should audit firms introduce analyses of Big Data into the audit process?","volume":"31","author":"Rose","year":"2017","journal-title":"Journal of Information Systems"},{"issue":"6","key":"2024082918033801000_B125","doi-asserted-by":"crossref","first-page":"673","DOI":"10.1007\/s10458-019-09408-y","article-title":"Explainability in human\u2013agent systems","volume":"33","author":"Rosenfeld","year":"2019","journal-title":"Autonomous Agents and Multi-Agent Systems"},{"key":"2024082918033801000_B126","unstructured":"Rzepka, C., and B.Berger. 2018. User interaction with AI-enabled systems: A systematic review of IS research. Proceedings of the Thirty Ninth International Conference on Information Systems, San Francisco, CA, December 13\u201316."},{"issue":"3","key":"2024082918033801000_B127","first-page":"42","article-title":"Bias in the machine","volume":"76","author":"Sammy","year":"2019","journal-title":"Internal Auditor"},{"issue":"3","key":"2024082918033801000_B128","doi-asserted-by":"crossref","first-page":"287","DOI":"10.1177\/0165551517693712","article-title":"Information overload and coping strategies in the Big Data context: Evidence from the hospitality sector","volume":"44","author":"Saxena","year":"2018","journal-title":"Journal of Information Science"},{"issue":"1","key":"2024082918033801000_B129","doi-asserted-by":"crossref","first-page":"P11","DOI":"10.2308\/ciia-52118","article-title":"Client likeability in auditor fraud risk judgments: The mitigating influence of task experience, the review process, and a \u201cconsider the opposite\u201d strategy","volume":"12","author":"Schafer","year":"2018","journal-title":"Current Issues in Auditing"},{"issue":"12","key":"2024082918033801000_B130","first-page":"286","article-title":"Writing qualitative is literature reviews\u2014Guidelines for synthesis, interpretation and guidance of research","volume":"37","author":"Schryen","year":"2015","journal-title":"Communications of the Association for Information System"},{"issue":"2","key":"2024082918033801000_B131","doi-asserted-by":"crossref","first-page":"460","DOI":"10.17705\/1jais.00608","article-title":"Research perspectives: The rise of human machines: How cognitive computing systems challenge assumptions of user-system interaction","volume":"21","author":"Schuetz","year":"2020","journal-title":"Journal of the Association for Information Systems"},{"issue":"1","key":"2024082918033801000_B132","doi-asserted-by":"crossref","first-page":"40","DOI":"10.1016\/j.accinf.2010.03.002","article-title":"The effects of decision aid structural restrictiveness on decision-making outcomes","volume":"12","author":"Seow","year":"2011","journal-title":"International Journal of Accounting Information Systems"},{"key":"2024082918033801000_B133","first-page":"2","article-title":"Can we keep our biases from creeping into AI?","author":"Sharma","year":"2018","journal-title":"Harvard Business Review"},{"issue":"3","key":"2024082918033801000_B134","doi-asserted-by":"crossref","first-page":"109","DOI":"10.17705\/1thci.00131","article-title":"Human-centered artificial intelligence: Three fresh ideas","volume":"12","author":"Shneiderman","year":"2020","journal-title":"AIS Transactions on Human-Computer Interactions"},{"issue":"2","key":"2024082918033801000_B135","doi-asserted-by":"crossref","first-page":"55","DOI":"10.2308\/bria-52138","article-title":"Twenty-five-year overview of experimental auditing research: Trends and links to audit quality","volume":"30","author":"Simnett","year":"2018","journal-title":"Behavioral Research in Accounting"},{"issue":"3","key":"2024082918033801000_B136","doi-asserted-by":"crossref","first-page":"472","DOI":"10.1037\/0033-2909.109.3.472","article-title":"Heuristics and biases: Expertise and task realism in auditing","volume":"109","author":"Smith","year":"1991","journal-title":"Psychological Bulletin"},{"key":"2024082918033801000_B137","doi-asserted-by":"crossref","first-page":"137","DOI":"10.1017\/CBO9780511720420.008","article-title":"Judgment and decision-making research in auditing","volume-title":"Judgment and Decision-Making Research in Accounting and Auditing","author":"Solomon","year":"1995"},{"issue":"8","key":"2024082918033801000_B138","doi-asserted-by":"crossref","first-page":"44","DOI":"10.1145\/3464903","article-title":"Biases in AI systems","volume":"64","author":"Srinivasan","year":"2021","journal-title":"Communications of the ACM"},{"issue":"2","key":"2024082918033801000_B139","doi-asserted-by":"crossref","first-page":"15","DOI":"10.2308\/jeta-52311","article-title":"How much automation is too much? Keeping the human relevant in knowledge work","volume":"15","author":"Sutton","year":"2018","journal-title":"Journal of Emerging Technologies in Accounting"},{"key":"2024082918033801000_B140","doi-asserted-by":"crossref","first-page":"60","DOI":"10.1016\/j.accinf.2016.07.005","article-title":"\u201cThe reports of my death are greatly exaggerated\u201d\u2014artificial intelligence research in accounting","volume":"22","author":"Sutton","year":"2016","journal-title":"International Journal of Accounting Information Systems"},{"key":"2024082918033801000_B141","doi-asserted-by":"crossref","unstructured":"Swanson, E.\n          . 2012. Who learns what from the new human-computer interaction: Toward a new perspective. Proceedings of the 2012 Americas Conference on Information Systems, Seattle, WA, August 9\u201311.","DOI":"10.1145\/2436239.2436241"},{"issue":"1","key":"2024082918033801000_B142","doi-asserted-by":"crossref","first-page":"25","DOI":"10.2308\/bria-50589","article-title":"The effects of visualization and interactivity on calibration in financial decision-making","volume":"26","author":"Tang","year":"2014","journal-title":"Behavioral Research in Accounting"},{"key":"2024082918033801000_B143","doi-asserted-by":"crossref","first-page":"75","DOI":"10.1016\/j.chb.2014.05.014","article-title":"When stereotypes meet robots: The double-edge sword of robot gender and personality in human\u2013robot interaction","volume":"38","author":"Tay","year":"2014","journal-title":"Computers in Human Behavior"},{"issue":"3","key":"2024082918033801000_B144","first-page":"255","article-title":"Reflections on the human-algorithm complex duality perspectives in the auditing process","volume":"19","author":"Tiron-Tudor","year":"2022","journal-title":"Qualitative Research in Accounting and Management"},{"issue":"1","key":"2024082918033801000_B145","doi-asserted-by":"crossref","first-page":"325","DOI":"10.2308\/isys-50427","article-title":"Updating audit standard-Enabling audit data analysis","volume":"27","author":"Titera","year":"2013","journal-title":"Journal of Information Systems"},{"issue":"2","key":"2024082918033801000_B146","doi-asserted-by":"crossref","first-page":"115","DOI":"10.1111\/1467-629X.00007","article-title":"Audit judgment research\u2014issues addressed, research methods and future directions","volume":"38","author":"Trotman","year":"1998","journal-title":"Accounting and Finance"},{"issue":"S-1","key":"2024082918033801000_B147","doi-asserted-by":"crossref","first-page":"73","DOI":"10.2308\/aud.2005.24.s-1.73","article-title":"Discussion of judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective","volume":"24","author":"Trotman","year":"2005","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2024082918033801000_B148","doi-asserted-by":"crossref","first-page":"56","DOI":"10.1016\/j.aos.2015.09.004","article-title":"Group judgment and decision making in auditing: Past and future research","volume":"47","author":"Trotman","year":"2015","journal-title":"Accounting, Organizations and Society"},{"issue":"1","key":"2024082918033801000_B149","doi-asserted-by":"crossref","first-page":"278","DOI":"10.1111\/j.1467-629X.2010.00398.x","article-title":"Fifty-year overview of judgment and decision-making research in accounting","volume":"51","author":"Trotman","year":"2011","journal-title":"Accounting & Finance"},{"issue":"4157","key":"2024082918033801000_B150","doi-asserted-by":"crossref","first-page":"1124","DOI":"10.1126\/science.185.4157.1124","article-title":"Judgment under uncertainty: Heuristics and biases","volume":"185","author":"Tversky","year":"1974","journal-title":"Science"},{"issue":"4 Part 2","key":"2024082918033801000_B151","doi-asserted-by":"crossref","first-page":"S251","DOI":"10.1086\/296365","article-title":"Rational choice and the framing of decisions","volume":"59","author":"Tversky","year":"1986","journal-title":"The Journal of Business"},{"key":"2024082918033801000_B152","first-page":"54","article-title":"Unmasking A.I.\u2019s bias problem","author":"Vanian","year":"2018","journal-title":"Fortune"},{"issue":"2","key":"2024082918033801000_B153","doi-asserted-by":"crossref","first-page":"397","DOI":"10.2308\/acch-51069","article-title":"How Big Data will change accounting","volume":"29","author":"Warren","year":"2015","journal-title":"Accounting Horizons"},{"key":"2024082918033801000_B154","article-title":"AI can help banks make better decisions, but it doesn\u2019t remove bias","author":"Waxman","year":"2018","journal-title":"American Banker"},{"issue":"2","key":"2024082918033801000_B155","first-page":"xiii","article-title":"Analyzing the past to prepare for the future: Writing a literature review","volume":"26","author":"Webster","year":"2002","journal-title":"MIS Quarterly"},{"issue":"1","key":"2024082918033801000_B156","doi-asserted-by":"crossref","first-page":"137","DOI":"10.2308\/bria-51063","article-title":"Using construal level theory to motivate accounting research: A literature review","volume":"27","author":"Weisner","year":"2015","journal-title":"Behavioral Research in Accounting"},{"key":"2024082918033801000_B157","unstructured":"Weyerer, J. C., and P. F.Langer. 2019. Garbage in, garbage out: The vicious cycle of AI-based discrimination in the public sector. Proceedings of the 20th Annual International Conference on Digital Government Research, Dubai, United Arab Emirates, June 18\u201320."},{"issue":"1","key":"2024082918033801000_B158","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/jis.2008.22.1.1","article-title":"The psychology of case-based reasoning: How information produced from case-matching methods facilitates the use of statistically generated information","volume":"22","author":"Wheeler","year":"2008","journal-title":"Journal of Information Systems"},{"key":"2024082918033801000_B159","doi-asserted-by":"crossref","first-page":"38","DOI":"10.1007\/978-3-030-64246-4_4","article-title":"The laws and regulation of AI and autonomous systems","volume-title":"Unimagined Futures \u2013 ICT Opportunities and Challenges","author":"Wong","year":"2020"},{"key":"2024082918033801000_B160","doi-asserted-by":"crossref","first-page":"102315","DOI":"10.1016\/j.ijinfomgt.2021.102315","article-title":"Continuance intention of online technologies: A systematic literature review","volume":"58","author":"Yan","year":"2021","journal-title":"International Journal of Information Management"},{"key":"2024082918033801000_B161","doi-asserted-by":"crossref","unstructured":"Yapo, A., and J.Weiss. 2018. Ethical implications of bias in machine learning. Proceedings of the 51st Hawaii International Conference on System Sciences, Hilton Waikoloa Village, HI, January 3\u20136.","DOI":"10.24251\/HICSS.2018.668"},{"issue":"2","key":"2024082918033801000_B162","doi-asserted-by":"crossref","first-page":"469","DOI":"10.2308\/acch-51070","article-title":"Toward effective Big Data analysis in continuous auditing","volume":"29","author":"Zhang","year":"2015","journal-title":"Accounting Horizons"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/37\/1\/109\/90115\/i0888-7985-37-1-109.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/37\/1\/109\/90115\/i0888-7985-37-1-109.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T22:01:39Z","timestamp":1724968899000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/37\/1\/109\/10138\/Auditor-Judgment-Bias-Research-A-50-Year-Trend"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,3,1]]},"references-count":163,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2023,4,4]]},"published-print":{"date-parts":[[2023,3,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-2020-079","relation":{},"ISSN":["0888-7985","1558-7959"],"issn-type":[{"value":"0888-7985","type":"print"},{"value":"1558-7959","type":"electronic"}],"subject":[],"published":{"date-parts":[[2023,3,1]]}}}