Artificial Intelligence Applications in the Auditing Profession: A Literature Review

This paper investigates some essential questions that might interest auditors regarding the impact of artificial intelligence (AI) applications on the auditing profession by reviewing a selective bibliography of papers published mainly between 2016 and 2020. It discusses the major AI applications in the auditing field and explores the associated benefits in increasing auditing work’s effectiveness, efficiency, and quality. It further illustrates the major internal critical considerations that should be taken into account before AI application adoption in auditing practices, from initial decision-making to the use of proper countermeasures, to ensure the successful and effective implementation of AI applications. The extent to which AI applications in the accounting and auditing field might affect current hiring practices and threaten an auditor’s job, as performed today, is discussed and various debates and contradictory opinions are presented. The major AI applications adopted by the Big Four accounting firms are also discussed.

Contributions about the past of Bosnia and Herzegovina in Turkish historiographic periodics (2010-2020)

This article presents papers on the history of Bosnia and Herzegovina published in the most prestigious historiographical journals in the Republic of Turkey in the period from 2010 to 2020. The first part of the paper explains the criteria for which the authors decided on the journals Belleten, Tarih Dergisi, Osmanlı Araştırmaları, Tarih İncelemeleri Dergisi, Osmanlı Tarihi Araştırma ve Uygulama Merkezi Dergisi - OTAM. Special attention is given to the works of Bosnian authors published in these journals. In the period from 2010 to 2020, six Bosnian authors published their works in these publications. Two papers were published by Kerima Filan (papers published in Osmanlı Tarihi Araştırma ve Uygulama Merkezi Dergisi - OTAM and Osmanlı Araştırmaları), while one paper was published by Hatidža Čar-Drnda (in Belleten journal) and Adnan Ararić (in Tarr journal Osmanş Uygulama Merkezi Dergisi - OTAM), Sabaheta Gačanin (in Tarih İncelemeleri Dergisi), Fahd Kasumović (in Belleten jounal) and Aladin Husić (in Belleten journal). Attention is also paid to the works of foreign authors in which the research focus is on Bosnia and Herzegovina. Six papers published in the Bulletin are presented in more detail, by Zafer Gölen, Hüsnü Demircan, Uğur Ünal, Tufan Turan, then two papers published in Osmanlı Tarihi Araştırma ve Uygulama Merkezi Dergisi - OTAM, by Ayşa Zişan Furat and Kurana published in Osmanlı Araştırmaları by Fatma Sel Turhan. Compared to Bosnian authors, Turkish historians of the Ottoman period have a greater interest in studying the history of Bosnia and Herzegovina in the 19th century, so most of the presented works deal with the events of that century. The authors pointed out the importance, but also certain shortcomings, of the works of Turkish historians. The last part of the paper is dedicated to the analysis of citations of Bosnian authors in the analyzed journals and papers. Papers in Turkish and other researchers rarely cite papers in South Slavic languages, while a large number of cited papers are by Bosnian authors who have published their papers in Turkish or English. Among the cited authors we find, among others, Ahmed Aličić, Hamdija Kreševljaković, Hatidža Čar-Drnd, Smail Čekić, Fikret Karčić, Avdo Sućeska, Nedim Filipović and Hazim Šabanović. The paper also mentions In Memoriam on the occasion of the death of Ahmed Aličić, published in the 37th issue of the journal Osmanlı Tarihi Araştırma ve Uygulama Merkezi Dergisi (OTAM), and several reviews of books prepared or written by Bosnian authors. A selective bibliography of papers, divided into two parts, was offered as a contribution to the paper. The first part lists the works that relate in whole or in part to the past of Bosnia and Herzegovina. These are 15 works by authors from Bosnia and Herzegovina, Turkey and Croatia, and one In Memoriam, which is written in more detail in the main part of the text. The second part of the selective bibliography lists 24 works whose content is partly related to the history of Bosnia and Herzegovina. Among the authors of these works are world-renowned historians such as Linda T. Darling and Feridun Emecena, but also authors from neighboring countries Dragana Amedoski and Marijan Premović.