Accountants' Reliance on Generative AI: Its Impact on Professional Judgment and Decision-Making Quality
Keywords:
Generative AI, Artificial Intelligence, Accountant, AI Reliance, Professional Judgment, Automation Bias, Professional Skepticism, Decision Making
Abstract
The development of Generative Artificial Intelligence (Generative AI/GenAI) has brought significant changes to the accounting profession by expanding the function of technology from just automating routine work to supporting knowledge-based activities and decision-making. Technology based on Large Language Models (LLMs), such as ChatGPT, allows accountants to obtain information, summarize documents, prepare initial analysis, identify alternatives, produce draft reports, and obtain recommendations in a relatively short time. This ability has the potential to increase efficiency, productivity, and quality of information processing. However, the increasing use of GenAI also presents the risk of overdependence on technology outputs. This article aims to analyze accountants' dependence on Generative AI and its impact on professional judgment and decision-making quality. The research uses a qualitative approach through a literature review of the latest academic publications for the 2024–2026 period that discusses Generative AI in accounting and auditing, AI reliance, professional judgment, professional skepticism, automation bias, AI ethics, human-AI collaboration, and decision-making. The results of the study show that GenAI has a dual impact on the accounting profession.
References
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Lombardi, D. R., Kim, M., Sipior, J. C., & Vasarhelyi, M. A. (2025). The increased role of advanced technology and automation in audit: A Delphi study. International Journal of Accounting Information Systems, 56, 100733. https://doi.org/10.1016/j.accinf.2025.100733
Marcy, A. S., Boyle, D. M., Gomaa, A. A., & Li, Y. (2025). Leveraging AI in auditing: Exploring PCAOB deficiencies with ChatGPT. Journal of Accounting Education, 72, 100985. https://doi.org/10.1016/j.jaccedu.2025.100985
Murikah, W., Nthenge, J. K., & Musyoka, F. M. (2024). Bias and ethics of AI systems applied in auditing: A systematic review. Scientific African, 25, e02281. https://doi.org/10.1016/j.sciaf.2024.e02281
Sinha, V. K., & Derichs, D. (2026). Reshaping the space of ethics for expert work: Deliberative approaches for deploying artificial intelligence in auditing. Journal of Business Ethics, 206, 213–236. https://doi.org/10.1007/s10551-025-06166-8
Stratopoulos, T. C., & Wang, V. X. (2025). Artificial intelligence and accounting research: A framework and agenda. International Journal of Accounting Information Systems, 56, 100760. https://doi.org/10.1016/j.accinf.2025.100760
Sugahara, S., & Kano, K. (2026). The impact of ChatGPT's advice on professional judgment related to accounting and the role of accounting education. Journal of Business Ethics. https://doi.org/10.1007/s10551-026-06365-x
Tharapos, M. (2025). Generative AI in accounting education: Evaluating ChatGPT's role in assessment and skill development. Accounting & Finance. https://doi.org/10.1111/acfi.70051
Tocev, T. (2026). AI chatbot as IFRS advisory tool: GPT-4 experimental design. Intelligent Systems in Accounting, Finance and Management. https://doi.org/10.1002/isaf.70031
Wiseman, D., & Foster, D. (2025). Bridging AI with cost accounting education: A pedagogical framework using reperformance and critical error review. Journal of Accounting Education, 72, 100988. https://doi.org/10.1016/j.jaccedu.2025.100988
Zhou, A., & Luo, Y. (2025). Exploring the impact of generative AI on student learning in accounting. Journal of Accounting Education, 72, 100982. https://doi.org/10.1016/j.jaccedu.2025.100982
Aulia, A. M., & Ratnawati, T. (2026). The audit quality battleground: AI, professional skepticism, expectation gaps, and audit process effectiveness fighting for dominance in Surabaya's public accounting firms. JEA17: Journal of Accounting Economics, 11(1). https://doi.org/10.30996/jea17.v11i1.132919
Azisah, F., Iriani, P., Wardani, H. A., & Al Aidid, S. M. N. A. (2025). Transformation of audit technology in Indonesia: An analysis of the transition from CAATs to AI audit tools and their implications for professional judgment auditors. Permana: Journal of Taxation, Management, and Accounting, 17(3), 2119–2131. https://doi.org/10.24905/permana.v17i3.1274
Ballantine, J., Boyce, G., & Stoner, G. (2024). A critical review of AI in accounting education: Threat and opportunity. Critical Perspectives on Accounting, 99, 102711. https://doi.org/10.1016/j.cpa.2024.102711
Blondeel, E., Bullock, T., Gaskin, J., Schuetzler, R., Serre, R., Steffen, J., Wells, T. M., & Wood, D. A. (2025). The effects of generative artificial intelligence (GenAI) on learning in an accounting data analytics course. Journal of Accounting Education, 72, 100987. https://doi.org/10.1016/j.jaccedu.2025.100987
Choi, J. H., & Xie, C. L. (2026). Human + AI in accounting: Early evidence from the field. Journal of Accounting Research.
Dong, M. M., Stratopoulos, T. C., & Wang, V. X. (2024). A scoping review of ChatGPT research in accounting and finance. International Journal of Accounting Information Systems, 55, 100715. https://doi.org/10.1016/j.accinf.2024.100715
Eulerich, M., Sanatizadeh, A., Vakilzadeh, H., & Wood, D. A. (2024). Is it all hype? ChatGPT's performance and disruptive potential in the accounting and auditing industries. Review of Accounting Studies, 29, 2318–2349. https://doi.org/10.1007/s11142-024-09833-9
Fotoh, L. E., & Mugwira, T. (2025). Exploring Large Language Models in external audits: Implications and ethical considerations. International Journal of Accounting Information Systems, 56, 100748. https://doi.org/10.1016/j.accinf.2025.100748
Jones, S., & Free, C. (2026). What accountants need to know about artificial intelligence and machine learning: A review and call for future research. Journal of Accounting Literature, 48(5), 133–158. https://doi.org/10.1108/JAL-12-2025-0693
Kokina, J., Blanchette, S., Davenport, T. H., & Pachamanova, D. (2025). Challenges and opportunities for artificial intelligence in auditing: Evidence from the field. International Journal of Accounting Information Systems, 56, 100734. https://doi.org/10.1016/j.accinf.2025.100734
Kurniawan, R. P. (2024). Selective trust in the machine: Generative artificial intelligence, professional scepticism, and the accountability gap in auditing. Accounting and Finance Research Letters, 3(1), 1–6.
Laine, J., Minkkinen, M., & Mäntymäki, M. (2024). Ethics-based AI auditing: A systematic literature review on conceptualizations of ethical principles and knowledge contributions to stakeholders. Information & Management, 61(5), 103969. https://doi.org/10.1016/j.im.2024.103969
Li, Y., & Goel, S. (2025a). Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems. International Journal of Accounting Information Systems, 56, 100739. https://doi.org/10.1016/j.accinf.2025.100739
Li, Y., & Goel, S. (2025b). Bridging IT auditors and AI auditing: Understanding pathways to effective IT audits of AI-driven processes. Advances in Accounting, 69, 100842. https://doi.org/10.1016/j.adiac.2025.100842
Lombardi, D. R., Kim, M., Sipior, J. C., & Vasarhelyi, M. A. (2025). The increased role of advanced technology and automation in audit: A Delphi study. International Journal of Accounting Information Systems, 56, 100733. https://doi.org/10.1016/j.accinf.2025.100733
Marcy, A. S., Boyle, D. M., Gomaa, A. A., & Li, Y. (2025). Leveraging AI in auditing: Exploring PCAOB deficiencies with ChatGPT. Journal of Accounting Education, 72, 100985. https://doi.org/10.1016/j.jaccedu.2025.100985
Murikah, W., Nthenge, J. K., & Musyoka, F. M. (2024). Bias and ethics of AI systems applied in auditing: A systematic review. Scientific African, 25, e02281. https://doi.org/10.1016/j.sciaf.2024.e02281
Sinha, V. K., & Derichs, D. (2026). Reshaping the space of ethics for expert work: Deliberative approaches for deploying artificial intelligence in auditing. Journal of Business Ethics, 206, 213–236. https://doi.org/10.1007/s10551-025-06166-8
Stratopoulos, T. C., & Wang, V. X. (2025). Artificial intelligence and accounting research: A framework and agenda. International Journal of Accounting Information Systems, 56, 100760. https://doi.org/10.1016/j.accinf.2025.100760
Sugahara, S., & Kano, K. (2026). The impact of ChatGPT's advice on professional judgment related to accounting and the role of accounting education. Journal of Business Ethics. https://doi.org/10.1007/s10551-026-06365-x
Tharapos, M. (2025). Generative AI in accounting education: Evaluating ChatGPT's role in assessment and skill development. Accounting & Finance. https://doi.org/10.1111/acfi.70051
Tocev, T. (2026). AI chatbot as IFRS advisory tool: GPT-4 experimental design. Intelligent Systems in Accounting, Finance and Management. https://doi.org/10.1002/isaf.70031
Wiseman, D., & Foster, D. (2025). Bridging AI with cost accounting education: A pedagogical framework using reperformance and critical error review. Journal of Accounting Education, 72, 100988. https://doi.org/10.1016/j.jaccedu.2025.100988
Zhou, A., & Luo, Y. (2025). Exploring the impact of generative AI on student learning in accounting. Journal of Accounting Education, 72, 100982. https://doi.org/10.1016/j.jaccedu.2025.100982
Published
2026-11-10
How to Cite
Alika, A. C. B., Mukhtaruddin, Tjandrakirana dp, R., & Kalsum, U. (2026). Accountants’ Reliance on Generative AI: Its Impact on Professional Judgment and Decision-Making Quality. International Journal of Business and Quality Research, 4(04), 524-547. https://doi.org/10.63922/ijbqr.v4i04.7492
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