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Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems

Yueqi Li & Sanjay Goel

International Journal of Accounting Information Systems2025https://doi.org/10.1016/j.accinf.2025.100739article
AJG 2ABDC A
Weight
0.66

Abstract

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21 citations

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https://doi.org/https://doi.org/10.1016/j.accinf.2025.100739

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@article{yueqi2025,
  title        = {{Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems}},
  author       = {Yueqi Li & Sanjay Goel},
  journal      = {International Journal of Accounting Information Systems},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1016/j.accinf.2025.100739},
}

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Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems

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Evidence weight

0.66

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.70 × 0.4 = 0.28
M · momentum1.00 × 0.15 = 0.15
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.