Accounting and Finance in the Age of AI: The Leap from Statistical Inference to Objective Solution
DOI:
https://doi.org/10.14392/asaa.2025180301Keywords:
Accounting, Finance, AIDownloads
References
Almufadda, G. and Almezeini, N. (2021). Artificial intelligence applications in the auditing profession: a literature review. Journal of Emerging Technologies in Accounting, 19(2), 29-42. https://doi.org/10.2308/jeta-2020-083
Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23(4), 589-609.
Altman, E. I., Iwanicz‐Drozdowska, M., Laitinen, E. K., & Suvas, A. (2017). Financial distress prediction in an international context: A review and empirical analysis of Altman's Z‐score model. Journal of International Financial Management & Accounting, 28(2), 131-171.
Ball, R., & Brown, P. (2013). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(2), 159-178.
Barboza, F., Kimura, H., & Altman, E. (2017). Machine learning models and bankruptcy prediction. Expert Systems with Applications, 83, 405-417.
Beaver, W. H. (1968). The information content of annual earnings announcements. Journal of Accounting Research, 67-92.
Fama, E. F., & French, K. R. (2018). Choosing factors. Journal of Financial Economics, 128(2), 234-252.
Greenman, C., Esplin, D., Johnston, R., & Richard, J. (2024). An analysis of the impact of artificial intelligence on the accounting profession. Journal of Accounting, Ethics & Public Policy, 25(2). https://doi.org/10.60154/jaepp.2024.v25n2p188
Haenlein, M., & Kaplan, A. (2019). A brief history of artificial intelligence: On the past, present, and future of artificial intelligence. California Management Review, 61(4), 5-14.
Markowitz, H. (1952). Portfolio Selection. The Journal of Finance, 7(1), 77-91.
McCulloch, W. S., & Pitts, W. (1943). A logical calculus of the ideas immanent in nervous activity. The Bulletin of Mathematical Biophysics, 5, 115-133.
Mgammal, M. (2024). The influence of artificial intelligence as a tool for future economies on accounting procedures: empirical evidence from saudi arabia. Discov Computing, 27(1). https://doi.org/10.1007/s10791-024-09452-7
Miller, M. H. (1999). The history of finance. The Journal of Portfolio Management, 25(4), 95-101.
Peng, Y., Ahmad, S., Ahmad, A., Shaikh, M., Daoud, M., & Alhamdi, F. (2023). Riding the waves of artificial intelligence in advancing accounting and its implications for sustainable development goals. Sustainability, 15(19), 14165. https://doi.org/10.3390/su151914165
Sharpe, W. F. (1964). Capital asset prices: A theory of market equilibrium under conditions of risk. The Journal of Finance, 19(3), 425-442.
Tandiono, R. (2023). The impact of artificial intelligence on accounting education: a review of literature. E3s Web of Conferences, 426, 02016. https://doi.org/10.1051/e3sconf/202342602016
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Moacir Manoel Rodrigues Junior, Marcelo Botelho da Costa Moraes

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright for articles published in the ASAA Journal is held by the author, with first publication rights to the journal. By virtue of appearing in this publicly accessible journal, the articles are free to use, with their own attributions, in educational and non-commercial applications. The ASAA Journal will allow the use of published works for non-commercial purposes, including the right to submit the work to publicly accessible databases. Published articles are the authors' full and exclusive responsibility. There are no submission/publishing charges or fees for processing articles (APC).




















