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Audit And Ai: Can Artificial Intelligence Restore Public Trust?, Lucas Blackwell
Audit And Ai: Can Artificial Intelligence Restore Public Trust?, Lucas Blackwell
Senior Honors Theses
Due to the fallout from a series of corporate fraud scandals in the late 2000s, the auditing world has lost much of the public trust that is very important to the profession. Much of the value of an audit opinion is determined by the trust the public places in the auditors behind the opinion. Without trust in the auditors, the audit opinion has very little value. The recent increase in the usage of artificial intelligence (AI) in many industries presents a solution to the problem of auditors. Increased usage of AI in the audit process has the potential to better …
Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh
Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh
Faculty Publications
Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the determinants of state governments’ timeliness of audit reports. Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This study’s results suggest both agreement and contradiction of prior research audit delay determinants. Financial variables alone do not predict state government audit delay. However, a combination of financial and nonfinancial variables used in municipal audit delay studies do.