Title:
Financial Statement Audits: Literature Review Regarding Advantages and Disadvantages for Accounting Firms When Employing Artificial Intelligence
Author(s): Angel Rafael Otero, Florida Institute of Technology
MANUSCRIPT
Virtual Presentation:
Author Biography:
Angel Rafael Otero
Angel Rafael Otero, Ph.D., CPA, CFE, CISA, CITP, CICA, CRISC is an Associate Professor of Accounting Information Systems and Academic Chair for Accounting and Finance Online Programs for the Nathan M. Bisk College of Business at Florida Institute of Technology (FIT). Dr. Otero has over 20 years of experience in the areas of public accounting and auditing, internal control audits, information technology (IT) consulting, and information systems auditing. Before joining FIT, Dr. Otero worked at Deloitte & Touche, LLP for over 10 years and attained the position of Senior Manager. His research interests involve the areas of financial/IT audits and artificial intelligence (AI), robotic process automation (RPA), financial audits and internal controls; information systems auditing; accounting information systems; and information security audits. He has published research related to the impact of AI and RPA in financial and IT audits, as well as on the assessment of general IT controls surrounding financial and accounting systems. Dr. Otero is also author of a published university textbook in the area of information systems auditing.
Supplementary Materials
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Author Email Address
Angel Rafael Otero - aotero@fit.edu
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