Application of Embodied Conversational Agents (ECAs) in Auditing and Fraud Investigation: Status Quo and Future

Abstract

Embodied Conversational Agents (ECAs) are the intelligent and independent computer interfaces that can communicate with people both verbally and non-verbally with humanized behavior and emotional reactions. In foreign countries, exploratory research on conductive adhesives in some industries and fields has begun, such as in healthcare, education, e-commerce, and consulting. Because the quality of ECAs through intelligent human interaction to obtain valuable information is very suitable for the improvement of auditing technology. In the field of accounting, scholars such as Pickard have begun to study how to apply ECAs to auditing. However, China's research in this field of accounting is still a blank. Based on the introduction of relevant technologies and applications of ECAs, this paper proposes the application ideas and framework of ECAs in three areas of auditing. The research ideas have a strong reference for China's accounting firms to grasp the new AI technology in a timely manner, achieve scale effect and cost savings, and enhance international competitiveness.