References
Akinbowale, O.E., Mashigo, P., & Zerihun, M. F. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation In the banking industry. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2022.2163560. Baader, G., & Krcmar, H. (2018). Reducing false positives in fraud detection: Combining the red flag approach with process mining. International Journal of Accounting Information Systems, 31, 1-16. https://doi.org/10.1016/j.accinf.2018.03.004. Bako, P. M., & Tanko, U. M. (2022). The place of Artificial Intelligence in Accounting Field and the Future of Accounting Profession. Journal of Artificial Intelligence, Machine Learning and Neural Network 2(5), 15-21.https://doi.org/10.55529 /jaimInn.25.15.21. Bankins, S., & Formosa, P. (2023). The ethical implications of Artificial Intelligence (AI) for meaningful work. Journal of Business Ethics, 185.https://doi.org/10.1007/s10551-023- 05339-7. Bianchini, S., Muller., & Pelletier, P. (2022). Artificial Intelligence in Science: An emerging general method of invention. Research policy 51(10), 104604.https://doi.org/10.1016/j.respol.2022. 104604. Bramwell Jason (2023), 7 in 10, Accountants say AI Benefits the profession. www.cpapracticedvisov.com/nearly. Das, P. K. (2021). Impact of Artificial Intelligence on accounting. Sumerianz Journal of Economics and Finance, 4(1), 17-24. https://doi.org//10.47752/sjef.41.17.24. Deslonde, V., & Beccerra, M. (201). The Technology Acceptance Model (TAM): Exploring school counselors’ acceptance and use of naviance. The Professional Counselor, 8(4), 369-382. https://doi.org/10.15241/vd.8.4.369. Ghanoum, S., & Modupe, F. (2020). Integration of Artificial Intelligence in auditing: The effect on auditing process. Retrieved from https://www.diva- portal.org/smash/get/diva2:1446778/FULLTEXT01.pdf Lehner, O. M., Ittonen, K., Silvola, H., Strom, E., & Wuhrleitner, A. (2022). Artificial Intelligence based decision making in accounting and auditing: ethical challenges and normative thinking. Accounting, Auditing & Accountability Journal, 35(9), 109-1335. https://doi.org/10.1108/aaaj-09-2020-4934. Lu, X., Wijayaratna, K., Huang, Y., & Qui, A. (2022). AI-Enabled opportunities and transformation challenges for SMEs in the post-pandemic era: A review and research agenda. Frontiers in Public Health, frontiersin. https://doi.org/10.3389/fpubh.885067. Mishra S. (2023). Exploring the impact of AI-based cyber security financial sector management. Applied Sciences, 13(10), 5875. https://doi.org/10.3390/app13105875. Murphy, B., & Freeney, O. (2023). AI, Data Analytics and the Professions. Palgrave Studies in Digital Business & Enabling Technologies, 35-51. https://doi.org/10.1007/97888- 31494-0_3 Olamide, J. O., & Ajibade, A. T. (2016). Evolution of accounting standards in Nigeria: a historical perspective. International Journal of Advanced Academic Research, 2(8), 2488-9849. Retrieved from https://www.ijaar.org/articles/Volume2-Number8/Social- Management-Scienc s/ijaar-sms-v2n7-j116-p2.pdf. Onyejegbu, L. N. (2023). Challenges of integrating AI ethics into higher education curricula in West Africa: Nigerian universities narrative. Springer EBooks, 57-66. https://doi.org10.1007/978-3-031-23035-6_5. Ovunda, A. (2015). Luca Pacioli’s Double-Entry System of Accounting: A Critique. Resarch Journal of Finance and Accounting www.iiste.org ISSN, 6(18), 2222-2847. retrieved from. https://core.ac.uk/download/pdf/234631058.pdf Perifanis, N-A., & Kitsios, F. (2023). investigating the influence of artificial intelligence on business value in the digital era of strategy: A literature review. Information, 14(2), 85. Mdpi. https://doi.org/10-3390/info14020085. Sangster, A. (2021). The life and works of Luca Pacioli (1446/7-1517), humanist educator. Abacus, 57(1), 126-152. https://doi.org/10.1111/abac.12218. Sani, A. B., Adeyemi, A. A., & Bakara, T. O. (2022). Artificial Intelligence in Accounting for Revenue Generation in Nigeria: A post-Covid-19 Impact Analysis. Accounting & Taxation Review, 6(1). Retrieved from https://www.atreview.org/admin/12389900798187/ATR%206(1)%2019.pdf Santos, A. C., Pires, R., & Alves, M. C. (2023). An Analysis of the use of Accounting Information by Portuguese SMSs. Journal of Risk and Financial Management, 16(4), https://doi.org/10.3390/jrfm16040225. Trigoa, A., Belfo, F., & Estebanezc, R. P. (2014). Accounting Information Systems: The challenge of the real-time reporting. Procedia Technology, 16, 118-127. https://doi.org/10.1016/j.protcy.2014.10.075 Ubesie, M. C (2010), Advanced Financial Accounting 2 New Revised Edition Computer Edge Publishers Enugu. Ukpong, E. (2022). Integration of Artificial Intelligence Applications for Financial Process Innovation by Commercial Banks in Nigeria. Retrieved from https//aksujacog.org.ng/articles22/04/integration-of-artificial-intelligence-application- for-financial-process-innovation-by-commercial-banks-in-nigeria/aksujacog 02 01 09.pdf. Ukpong, E. G., Udoh, I. I., & Essien, I. T. (2019). Artificial Intelligence: Opportunities, issues and applications in banking, accounting, and auditing in Nigeria. Asian Journal of Economics, Business and Accounting, 10(1), 1-6. https://doi.org/10.9734/2019/v10i13099.www.accounting.seed.com/top7. Xu, Y., Wang, Q., An, Z., Wang, F., Zhang, L., Wu, Y., … Roepman, R. (2021). Artificial Intelligence. A Powerful Paradigm for Scientific Research. The Innovation,2(4), Sciencedirect. https//doi.org/10.1016/j.xinn.2021.100179.