The Impact of Machine Learning Algorithms in Financial Forecasting on Accountants' Professional Ethical Conflicts: The Guiding Role of AI Governance and Ethical Standards
Authors: Hong Van Tran
Journal: Journal of Economic Finance Research and Review (JEFRR)
Published: 2025-12-17 · Volume 1, Issue 06, pp. 148-152
DOI: 10.65150/EP-jefrr/V1E6/2025-04
Abstract
This study aims to explore the emerging professional ethical conflicts faced by accountants when applying machine learning (ML) algorithms in financial forecasting, while also evaluating the guiding role of Artificial Intelligence (AI) governance frameworks and current ethical standards. Using a qua