The 1st International Workshop on Emerging Issues in Auditing: The Advent of Artificial Intelligence and Future Roads seeks to unite academics from various countries who conduct research on auditing (in a broad sense) that is of interest to an international audience and the Journal of International Accounting, Auditing, and Taxation (JIAAT) community. The EIA Workshop will occur at the University of Salerno (Italy) on 11 July 2024. It seeks to foster an in-depth discussion on emerging auditing issues, such as the influence of artificial intelligence (AI). The workshop is open to a variety of audit topics, insofar as they address significant emerging issues for the future of auditing.
In the last decades, auditing and connected activities and processes have changed markedly in the light of internal and external factors among which the advent of new technologies and digitalization. In contemporary settings, auditing often interrelates with the auditee’s financial and internal control systems through a range of technologies, such as artificial intelligence, machine learning, automation, expert systems, digital devices, and so on. These developments are undergoing, and there is much uncertainty regarding the future roles and forms that auditing will take on in the future. Thus, the EIA Workshop is especially encouraging studies that bring to the fore challenges and opportunities for audit in the current and future landscape, proposing innovative thoughts and challenges to academics and practitioners. The EIA Workshop is open to a range of methods and approaches, as long as they are meaningfully articulated. The conference organizers will ensure that the studies they select are of interest to an international audience.