06/02/2026
🌟 Faculty Spotlight: Dr. Mfon Akpan 🌟
We’re proud to highlight the latest research from Dr. Mfon Akpan, recently published in Contemporary Issues in Auditing (AAA HQ).
His study, “Generative Artificial Intelligence in Audit Practice: Enhancing Risk Assessment,” examines how advanced AI models can assist auditors in identifying and predicting Critical Audit Matters (CAMs) from corporate financial disclosures.
By evaluating leading generative AI systems across multiple industries, Dr. Akpan’s research found that AI has significant potential to support audit planning and risk assessment, while also revealing important considerations related to management tone, bias, and model performance.
The findings reinforce an important message: while AI can be a valuable tool for enhancing audit effectiveness, professional auditor judgment remains essential to the audit process.
Dr. Akpan’s work advances our understanding of how emerging technologies can be responsibly integrated into accounting and auditing practice, helping shape the future of the profession.
👏 Congratulations to Dr. Akpan on this impactful publication and contribution to the field!
