Automating accounting ethics

What two significant challenges are accounting firms facing?

An economic crisis and an upsurge in AI-based systems

The upsurge of AI-based systems and coronavirus

Coronavirus and economic crisis

Coronavirus and heightened political uncertainty

Which two components define the term 'ethics'?

Rules and the qualities of individuals who perform actions

Rules and the qualities of people who make them

Qualities of people who make decisions and good corporate intentions

Good corporate intentions and rules

What did Aristotle define the discipline of ethics as?

As theoretical and about the common good

As both theoretical and practical

About character and the public interest

About the common good and public interest

Which of the following most closely defines 'virtues'?

Good intentions towards the public interest

Good general intentions

Good corporate intentions

Habitual disposition to do good

What does ethical behaviour protect?

The public interest

The integrity of AI technology

The individual

Companies

How is the term 'ethics' misused?

People think it is to do with climate-friendly business

People think it is an ancient concept that has evolved to have a different meaning today

People think it is only to do with decisions that have legal consequences

People think it is to do with good corporate intentions

Why does ethical behaviour at work particularly apply to accountants?

Because they are called to exercise judgement in many unique circumstances

Because there is a lot of pressure on accountants to deliver a particular judgement about companies

Because it involves money, and people behave differently around money

Because it is historically a profession with quite a lot of high profile scandals

Which of the following is not a key question outlined in the article when considering whether AI can make ethical decisions?

Can AI systems replicate human judgement?

What attention should be afforded to particular situations or nuances?

Will AI turn 'bad' like some humans do, and deliberately make unethical decisions?

What is the role of the experience, expertise, and professionalism of individual accountants?

What is a likely outcome of the application of AI in accounting?

That it will play a significant role

That it will not play a significant role at all

That it will replace routine-based judgements but that humans will be required for complex decision-making

That it will play a significant role in all aspects of decision-making

Which of the following likely did not arise during the Covid-19 pandemic, in relation to ethical decision-making for accountants?

Whether it was ethical to continue operating an accountancy business

Matters such as going concern assessment

Estimations in relation to contracts which require negotiation as a response to the crisis

Decisions about asset impairment

Automating accounting ethics

What two significant challenges are accounting firms facing?

Which two components define the term 'ethics'?

What did Aristotle define the discipline of ethics as?

Which of the following most closely defines 'virtues'?

What does ethical behaviour protect?

How is the term 'ethics' misused?

Why does ethical behaviour at work particularly apply to accountants?

Which of the following is not a key question outlined in the article when considering whether AI can make ethical decisions?

What is a likely outcome of the application of AI in accounting?

Which of the following likely did not arise during the Covid-19 pandemic, in relation to ethical decision-making for accountants?

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