Bai, J. J., Boyson, N. M., Cao, Y., Liu, M., & Wan, C. (2023). Executives vs. chatbots: Unmasking insights through human-AI differences in earnings conference Q&A. Working paper. Northeastern U. D’Amore-McKim School of Business Research Paper n.º 4480056. http://dx.doi.org/10.2139/ssrn.4480056.
DOI: https://doi.org/10.2139/ssrn.4480056
Cao, S., Jiang, W., & Lei, J. (2024). Analytics for Finance and Accounting: Data Structures and Applied AI. https://sites.google.com/view/seancao/home.
Cao, S., Jiang, W., Wang, J., & Yang, B. (2024). From man vs. machine to man + machine: The art and AI of stock analyses. Journal of Financial Economics, 160, 103910. https://doi.org/10.1016/j.jfineco.2024.103910.
DOI: https://doi.org/10.1016/j.jfineco.2024.103910
Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of accounting studies, 26(3), 1176-1248. https://link.springer.com/article/10.1007/s11142-021-09609-5.
DOI: https://doi.org/10.1007/s11142-021-09609-5
Eulerich, M., Masli, A., Pickerd, J., & Wood, D. A. (2023). The impact of audit technology on audit task outcomes: Evidence for technology‐based audit techniques. Contemporary Accounting Research, 40(2), 981-1012. https://doi.org/10.1111/1911-3846.12847.
DOI: https://doi.org/10.1111/1911-3846.12847
Emett, S. A., Eulerich, M., Lovejoy, K., Summers, S. L., & Wood, D. A. (2024). Bridging the digital skills gap in accounting: The process mining audit professional curriculum and badge. Accounting Horizons, 38(3), 43-58.
DOI: https://doi.org/10.2308/HORIZONS-2022-131
Gipper, B., Ross, S., & Shi, Sh. (2024). ESG Assurance in the United States. Stanford University Graduate School of Business Research Paper n.º 4263085, UC San Francisco Research Paper No. Forthcoming, Review of Accounting Studies, Forthcoming. http://dx.doi.org/10.2139/ssrn.4263085.
DOI: https://doi.org/10.1007/s11142-024-09856-2
International Federation of Accountants (IFAC), Association of International Certified Professional Accountants (AICPA) y Chartered Institute of Management Accountants (CIMA) (2024). The State of Play: Sustainability Disclosure and Assurance. https://www.ifac.org/knowledge-gateway/audit-assurance/publications/state-play-sustainability-disclosure-assurance-2019-2022-trends-analysis.
International Sustainability Standards Board (ISSB) (2021). IFRS Foundation announces International Sustainability Standards Board, consolidation with CDSB and VRF, and publication of prototype disclosure requirements. https://www.ifrs.org/news-and-events/news/2021/11/ifrs-foundation-announces-issb-consolidation-with-cdsb-vrf-publication-of-prototypes//.
Kim, A., Muhn, M. & Nikolaev, V. (2024a). Financial Statement Analysis with Large Language Models. Chicago Booth Research Paper, Fama-Miller Working Paper, https://ssrn.com/abstract=4835311.
DOI: https://doi.org/10.2139/ssrn.4835311
Kim, A., Muhn, M., & Nikolaev, V. (2024b). Bloated disclosures: can ChatGPT help investors process information? Chicago Booth Research Paper (23-07), 2023-59. http://dx.doi.org/10.2139/ssrn.4425527.
DOI: https://doi.org/10.2139/ssrn.4425527
Knechel, W. R. (2021). The future of assurance in capital markets: Reclaiming the economic imperative of the auditing profession. Accounting Horizons, 35(1), 133-151. https://doi.org/10.2308/horizons-19-182.
DOI: https://doi.org/10.2308/HORIZONS-19-182
Krupa, J., & Minutti-Meza, M. (2022). Regression and machine learning methods to predict discrete outcomes in accounting research. Journal of Financial Reporting, 7(2), 131-178. https://doi.org/10.2308/jfr-2021-010.
DOI: https://doi.org/10.2308/JFR-2021-010
O’Dwyer, B. (2011). The case of sustainability assurance: Constructing a new assurance service. Contemporary Accounting Research, 28(4), 1230-1266. https://doi.org/10.1111/j.1911-3846.2011.01108.x.
DOI: https://doi.org/10.1111/j.1911-3846.2011.01108.x
Task Force on Climate-related Financial Disclosures (TCFD) (2015). The challenge we’re addressing. https://www.fsb-tcfd.org/about/#the-climate-challenge.