{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,21]],"date-time":"2025-11-21T23:13:24Z","timestamp":1763766804560,"version":"3.37.3"},"reference-count":90,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2020,6,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Frey and Osborne (2017), estimated that there is a 94 percent probability that automation will replace accountants and auditors. The leading accounting firms are concerned that a tech company like Google could enter and disrupt the auditing industry. In response, they are themselves investing in artificial intelligence and other technologies. Two key questions need to be answered when automating audits: What is the role played by technology, whether client or auditor owned, in the audit process? And how will the use of that technology impact trust in audited financial statements, recognizing that trust is the rationale for auditing in the first place? We develop a framework for the audit process as an affective work system that takes into account that technology is both a production input and an affective mechanism shaping the level of trust consumers of the audited financial statements have in the audit process that assured those statements.<\/jats:p>","DOI":"10.2308\/isys-52633","type":"journal-article","created":{"date-parts":[[2019,10,21]],"date-time":"2019-10-21T17:15:08Z","timestamp":1571678108000},"page":"109-130","source":"Crossref","is-referenced-by-count":27,"title":["Will the Medium Become the Message? A Framework for Understanding the Coming Automation of the Audit Process"],"prefix":"10.2308","volume":"34","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-7921-8763","authenticated-orcid":true,"given":"Michael G","family":"Alles","sequence":"first","affiliation":[{"name":"Rutgers, The State University of New Jersey, Newark"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0929-3124","authenticated-orcid":true,"given":"Glen L.","family":"Gray","sequence":"additional","affiliation":[{"name":"California State University, Northridge"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2019,10,21]]},"reference":[{"key":"2024082915333034000_i1558-7959-34-2-109-AICPA1","unstructured":"AICPA.\n\t\t\t\t\t2013.\n\t\t\t\t\tConsideration of fraud in a financial statement audit. 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W.,\n            \n            \n              Palmrose\n              Z.-V.,\n             and\n\t\t\t\t\t\tScholzS.\n          2004.\n\t\t\t\t\tAuditor independence, nonaudit services, and restatements: Was the U.S. government right?Journal of Accounting Research42\n\t\t\t\t\t(3):\n\t\t\t\t\t561\u2013588.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1475-679X.2004.t01-1-00141.x","DOI":"10.1111\/j.1475-679X.2004.t01-1-00141.x"},{"key":"2024082915333034000_i1558-7959-34-2-109-KPMG1","unstructured":"KPMG.\n\t\t\t\t\t2016.\n\t\t\t\t\tGame changer: The impact of cognitive technology on business and financial reporting.\n\t\t\t\t\tAvailable at: https:\/\/assets.kpmg\/content\/dam\/kpmg\/pdf\/2016\/05\/game-changer-impact-of-cognitive-technology.pdf"},{"key":"2024082915333034000_i1558-7959-34-2-109-KPMG2","unstructured":"KPMG.\n\t\t\t\t\tn.d.Audit innovation.\n\t\t\t\t\tAvailable at: https:\/\/home.kpmg\/us\/en\/home\/services\/audit\/audit-innovation.html?gclid=EAIaIQobChMIm4bdp8Xa1wIVxoSzCh2n9gQ3EAAYASAAEgIc0PD_BwE"},{"key":"2024082915333034000_i1558-7959-34-2-109-LeABeau1","unstructured":"LeBeau,\n              P.\n            \n          \n          2016.\n\t\t\t\t\t\u2018Driverless' beer run: Bud makes shipment with self-driving truck.\n\t\t\t\t\tAvailable at: https:\/\/www.cnbc.com\/2016\/10\/25\/driverless-beer-run-bud-makes-shipment-with-self-driving-truck.html"},{"key":"2024082915333034000_i1558-7959-34-2-109-Lewis1","doi-asserted-by":"crossref","unstructured":"Lewis,\n              J.,\n             and\n\t\t\t\t\t\tWeigertA.\n          1985.\n\t\t\t\t\tTrust as a social reality.\n\t\t\t\t\tSocial Forces63\n\t\t\t\t\t(4):\n\t\t\t\t\t967\u2013985.\n\t\t\t\t\thttps:\/\/doi.org\/10.2307\/2578601","DOI":"10.1093\/sf\/63.4.967"},{"key":"2024082915333034000_i1558-7959-34-2-109-Liu1","doi-asserted-by":"crossref","unstructured":"Liu,\n              L.,\n          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The Wall Street Journal (May 5). 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AS 310.\n\t\t\t\t\tAvailable at: https:\/\/pcaobus.org\/Rulemaking\/Docket029\/Release-2015-008.pdf"},{"key":"2024082915333034000_i1558-7959-34-2-109-Raphael1","unstructured":"Raphael,\n              J.\n            \n          \n          2015.\n\t\t\t\t\tHow artificial intelligence can boost audit quality.\n\t\t\t\t\tAvailable at: https:\/\/www.cfo.com\/auditing\/2015\/06\/artificial-intelligence-can-boost-audit-quality\/"},{"key":"2024082915333034000_i1558-7959-34-2-109-Rapoport1","unstructured":"Rapoport,\n              M.\n            \n          \n          2016.\n\t\t\t\t\tAuditing firms count on technology for backup. The Wall Street Journal (March 7). Available at: https:\/\/www.wsj.com\/articles\/auditing-firms-count-on-technology-for-backup-1457398380"},{"key":"2024082915333034000_i1558-7959-34-2-109-Rennie1","doi-asserted-by":"crossref","unstructured":"Rennie,\n              M.,\n            \n            \n              Kopp\n              L.,\n             and\n\t\t\t\t\t\tLemonW.\n          2010.\n\t\t\t\t\tExploring trust and the auditor-client relationship: Factors influencing the auditor's trust of a client representative.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory29\n\t\t\t\t\t(1):\n\t\t\t\t\t279\u2013293.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/aud.2010.29.1.279","DOI":"10.2308\/aud.2010.29.1.279"},{"key":"2024082915333034000_i1558-7959-34-2-109-Robbines1","doi-asserted-by":"crossref","unstructured":"Robbins,\n              B.\n            \n          \n          2016.\n\t\t\t\t\tWhat is trust? 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(December 1).\n\t\t\t\t\tCompliance Week.\n\t\t\t\t\tAvailable at: https:\/\/complianceweek.com\/the-technology-transforming-your-annual-audit\/3166.article (last accessed May 6, 2020)."},{"key":"2024082915333034000_i1558-7959-34-2-109-Wicks1","doi-asserted-by":"crossref","unstructured":"Wicks,\n              A.,\n            \n            \n              Berman\n              S.,\n             and\n\t\t\t\t\t\tJonesT.\n          1999.\n\t\t\t\t\tThe structure of optimal trust: Moral and strategic implications.\n\t\t\t\t\tAcademy of Management Review24\n\t\t\t\t\t(1):\n\t\t\t\t\t99\u2013116.\n\t\t\t\t\thttps:\/\/doi.org\/10.5465\/amr.1999.1580443","DOI":"10.5465\/amr.1999.1580443"},{"key":"2024082915333034000_i1558-7959-34-2-109-Williams1","doi-asserted-by":"crossref","unstructured":"Williams,\n              J.\n            \n          \n          2013.\n\t\t\t\t\tRegulatory technologies, risky subjects, and financial boundaries: Governing \u2018fraud' in the financial markets.\n\t\t\t\t\tAccounting, Organizations and Society38\n\t\t\t\t\t(6-7):\n\t\t\t\t\t544\u2013558.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.aos.2012.08.001","DOI":"10.1016\/j.aos.2012.08.001"},{"key":"2024082915333034000_i1558-7959-34-2-109-WorldEconomicForum1","unstructured":"World Economic Forum.\n\t\t\t\t\t2016.\n\t\t\t\t\tWorld economic forum annual meeting 2016: Mastering the fourth industrial revolution.\n\t\t\t\t\tAvailable at: https:\/\/www.weforum.org\/reports\/world-economic-forum-annual-meeting-2016-mastering-the-fourth-industrial-revolution"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/34\/2\/109\/9619\/i1558-7959-34-2-109.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/34\/2\/109\/9619\/i1558-7959-34-2-109.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:15:35Z","timestamp":1724951735000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/34\/2\/109\/1171\/Will-the-Medium-Become-the-Message-A-Framework-for"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019,10,21]]},"references-count":90,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2019,10,21]]},"published-print":{"date-parts":[[2020,6,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-52633","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"type":"electronic","value":"1558-7959"},{"type":"print","value":"0888-7985"}],"subject":[],"published":{"date-parts":[[2019,10,21]]}}}