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Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. As a landmark work in a new area of current policy interest, it will engage regulators and policy makers, reflective practitioners and media commentators through its authoritative contributions and discussion.
Othmar M. Lehner is a professor and director of the Hanken Center for Accounting, Finance and Governance at the Hanken School of Economics, Helsinki. His research combines accounting, information sciences, and organisation theory to drive forward societal insights on sustainability and the digitalisation of work processes.
Carina Knoll is an aspiring researcher in the field of Digital Accounting at the University of Applied Sciences Upper Austria. Bringing a background in sociology and management from the Johannes Kepler University of Upper Austria, her interest is the humanist implications of the digital transformation in accounting and auditing.
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