2nd International Conference on Auditing and Artificial Intelligence - 2025

August 20th – 22nd, 2025 University of Duisburg-Essen in Duisburg, Germany

About the Conference

The 2nd International Conference on Auditing and Artificial Intelligence invites scholars, researchers, and industry experts (in the fields of: artificial intelligence (AI), data analytics, accounting information systems (AIS), accounting, and auditing) from across the globe to engage in a thought-provoking exchange on the intersection of AI and auditing. As AI technologies continue to advance, their integration into auditing practices is transforming the profession, introducing both unique opportunities and new challenges. The conference organizers seek original research that not only explores AI’s impact on audit methodologies but also examines its real-world adoption, regulatory implications, opportunities, and risks.

Selected papers accepted for conference presentation may be considered for publication in the Journal of Information Systems (JIS).

Call for Papers

Dates and Deadlines

Submission:May 1st, 2025 11:59PM EST (early submission is encouraged)
Notification:June 16th, 2025
Early Bird Reception:August 20th, 2025
Main ConferenceAugust 21st and 22nd, 2025

 

Speakers

Information about the speakers and the conference program will be updated continuously. Please note that this is a preliminary version.

Badal Patel - Meta

Badal is a seasoned data analytics leader with over 17 years of experience in the financial services and technology sectors. As the Head of Data Analytics and Innovation in Internal Audit at Meta, Badal leads the integration of data-driven strategies and advanced analytics techniques, including artificial intelligence (AI), automation, and robotic process automation (RPA), within the internal audit function. Before joining Meta, Badal led data analytics programs at JPMorgan Chase & Co. and Jefferies, where he successfully embedded these advanced analytics into audit processes to reduce risk and support key business objectives. Badal is a Certified Information Systems Auditor (CISA), Certified Data Privacy Solutions Engineer (CDPSE), and Certified Fraud Examiner (CFE).

Professor David A. Wood - Brigham Young University (BYU)

David is passionate about understanding new technologies and implementing them into the curriculum of Brigham Young University, where he works as the Glenn D. Ardis professor of accounting. David received his Ph.D. at Indiana University and his BS and MAcc degrees at Brigham Young University. At BYU, David teaches accounting data analytics and accounting information systems.

David has published over 200 articles in a combination of respected academic and practitioner journals, monographs, books, and cases, including a recently released book on AI titled, “Rewiring your Mind for AI: How to Think, Work, and Thrive in the Age of Intelligence” and the market-leading Accounting Information Systems textbook. He has been awarded more than 30 awards for teaching, research, and service contributions. David is a current or past editor at five journals and editorial board member for nine journals.

David has developed numerous resources for academia and practice. For the academy, he is the founder of https://experience.eyarc.site/ and https://www.techhub.training websites, which provide free resources to thousands of students throughout the world, and https://byuaccounting.net/, which ranks accounting programs. For practice, he is a founder of a free generative AI governance framework (see http://genai.global/), and of two different companies that use AI technology to help train professionals and enhance the accounting review process (http://skillabyte.com/ and https://hiddenhawkai.com/). He continues to develop cutting-edge educational content, conduct practice-relevant research, and provide consulting services throughout the world.

Egemen Lipinski - Uniper SE

As SVP Audit Operations, HSSE and Sustainability at Uniper SE, Egemen Lipinski is responsible for overseeing critical audits of power plants, asset projects, and sustainability initiatives. He is also a driving force behind the integration of Artificial Intelligence into Internal Audit - redefining how audit teams operate, communicate, and deliver value. He holds a Diplomkaufmann degree from the University of Mannheim.

Judith Künneke - Tilburg University

Judith Künneke is Associate Professor of Managerial Accounting and Academic Director at Tilburg University, and has been a visiting scholar at the Wharton School of the University of Pennsylvania. With a focus on the interdisciplinary nature of personnel economics and managerial accounting, Judith investigates questions focusing on how performance and potential evaluation systems, managerial incentives, and talent management practices shape an organization’s human capital and internal labor market mobility. She studies the roles managers play in identifying, developing, and retaining talent to create a healthy and sustainable working environment and support employee careers. More recently, she has started to examine how developments in technology and artificial intelligence influence employability and organizational career path design.

Her work is published in a continuum of top-ranking academic journals such as The Accounting Review or Management Science to practitioner-oriented platforms such as HRM Institute to increase the valorization of her findings. In her prior position as director of a funding institution (Foundation for Auditing Research) she has bridged the gap between practice, academia, and policymakers in the accounting sector, recognizing the need to bring producers and users of knowledge together.

Professor Scott Emett - Arizona State University (ASU)

Scott Emett is an associate professor at Arizona State University. His research examines how producers and consumers of financial disclosures make judgments and decisions, focusing on how technological disruptions shape those judgments and decisions. He strives to conduct research that offers valuable insights for practitioners in the field, bridging the gap between academic research and practical application. His research has been published in several top accounting journals, including Journal of Accounting and Economics; The Accounting Review; Contemporary Accounting Research; Accounting, Organizations, and Society; Review of Accounting Studies; and Auditing: A Journal of Practice and Theory, among others. Professor Emett has won multiple prestigious awards, including the 2020 AAA Innovation in Accounting Education Award, the 2021 AAA Innovation in Auditing and Assurance Education Award, and the 2023 Arizona Society of CPAs Excellence in Teaching Award.

Tobias Machus - Volkswagen AG

Tobias Machus is Head of the Center of Competence for Strategic Operations & Digital Solutions at Group Audit, Volkswagen AG. He is responsible for the global Group Audit strategy and leads strategic transformation and efficiency initiatives within Group Audit. His role also includes performance management and reporting to the Board of Management and Supervisory Board. Tobias drives collaboration with key corporate functions, manages global audit steering committees, and is responsible for organizational structure as well as financial and HR steering within Group Audit. In addition, he leads the digitalization of audit through AI-driven innovation, data-driven methods, and IT systems integration. His portfolio further includes university collaborations.

Tobias previously held senior positions at SAIC Volkswagen and Volkswagen AG, focusing on audit digitalization, financial audit leadership, and cross-functional project management. He holds a Global Executive MBA from the China Europe International Business School (CEIBS) and is completing a doctorate in Business Administration at the University of Graz.

Professor Quinn Swanquist, CPA - The University of Alabama

Quinn is an Ernst & Young Professor of Accounting at the University of Alabama with research interests in auditing, capital markets, and research methods. Quinn currently instructs AC547 – Data Analytics in Accounting and AC650 – Research Methods in Accounting.

Quinn’s research has been published in Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory, Contemporary Accounting Research, Journal of Accounting Research, Journal of Financial Reporting, Review of Accounting Studies, and The Accounting Review. He is an editor at Auditing: A Journal of Practice and Theory and serves on the editorial boards of Contemporary Accounting Research and The Accounting Review.

Quinn completed his PhD in Accounting at the University of Tennessee. Prior to academics, he worked for KPMG in South Florida.

Steffen Eckardt – Deutsche Bahn AG

Steffen Eckardt is the Head of an audit department at Deutsche Bahn AG, where he leads a team conducting audits on IT projects, applications, and platforms, with responsibilities that extend to international IT audits across the entire group. In addition, he oversees special audits and internal projects focused on enhancing digital solutions and integrating AI into group audits.

Previously, Steffen co-founded the e-Commerce solution unit at Aleri Solutions GmbH, acting as an Executive IT Specialist, IT architect, trainer, and auditor. He also managed a Service Center at MT AG, concentrating on application and project management. His career at IBM involved roles as an IT Architect specializing in e-commerce and logistics solutions. Steffen has contributed to various IBM Redbooks on WebSphere software.

Patrick Beyer – Deutsche Telekom AG

Patrick Beyer is the Vice President Advanced IT & Technology Audits at Deutsche Telekom AG. He is responsible for all IT, Network Technology, and Security audits across the Telekom Group, leading a team of 30 auditors in Germany and the national companies. His role also includes participation in the audit committees of various Telekom entities and key account management for the Board members of T-Systems and Technology & Innovation. In addition, he is driving the digital transformation of auditing through AI, agile methods, data analytics, and standardized global audit plans.

Prior to his current role, Patrick held various executive positions within operational business units of Deutsche Telekom and T-Systems, including Vice President Global Business Operations, Vice President IT Portfolio Strategy, and Head of Strategic Commercial Steering. His responsibilities spanned strategic transformation, financial steering, portfolio management, and organizational restructuring—often with large international teams and a strong focus on cost efficiency and performance improvement.

Jens Düngen – Deutsche Telekom AG

Jens Düngen is the Vice President New Ways of Auditing at Deutsche Telekom AG. He is responsible for the global audit transformation, performance- and quality management as well as audit methodology. His role includes the global collaboration of the international internal audit functions and the aligned assurance initiatives. Jens participates in the audit committees of various Telekom entities, the Group-wide Compliance Committee and has key account role for selected Board areas. In addition, he is the Chief Audit Executive and Chief Risk Officer of T-Mobile Austria, a DT subsidiary, located in Vienna. Jens is driving the digital transformation of internal audit, especially regarding digitized audit processes, data analytics, and AI.

Prior to his current role, Jens held various executive positions within Deutsche Telekom AG and subsidiaries, including SVP Compliance Services & ICS, Head of ICS Methodology, Head of ICS Segment Europe, Compliance Officer. His responsibilities were across all assurance functions like Enterprise Risk Management, Compliance, Data Protection, Security, Internal Controls. Before Jens joined Deutsche Telekom, he worked for EY in Assurance and Advisory teams, in the latest role as Audit Manager of international clients. He has successfully performed the German CPA exam.

Program

While the program includes items related to catering (food and beverages), the purchase of a ticket does not entail any entitlement to specific catering arrangements as outlined in the preliminary program. Program elements are subject to change; however, the ticket price generally covers participation in all listed agenda items.

Work in progress: Please note that this is a preliminary program and may be subject to change.

Final details will be communicated closer to the event.

TimeAgendaSession Title Speaker
August 20th, 2025   
from 5:30 pm

Early Bird Reception

(Dinner)

  
August 21st, 2025   
8:30 am - 9:00 amWelcome Coffee  
09:00 am – 09:15 amWelcome and Introduction 

Marc Eulerich

Pedro José Marrón (University of Duisburg-Essen - Vice-Rector for Transfer, Innovation, and Digitalization)

9:15 am - 10:00 amPractitioner Session

From Idea to Impact: Scaling Digital Solutions in Complex Audit Structures

Tobias Machus (Volkswagen AG)

10:00 am – 10:45 amResearch SessionFrom Tools to Teammates: How Autonomous Agents Impact Audit Work and TalentJudith Künneke (Tilburg University)
10:45 am – 11:15 amCoffee Break  
11:15 am – 12:00 pmPractitioner SessionRewiring Internal Audit: Real-World AI Use Cases that Deliver Value

Egemen Lipinski (Uniper SE)

12:00 pm – 12:45 pmResearch SessionThe Human Exceptionalism Reflex

Scott Emett (Arizona State University)

12:45 pm – 01:45 pmLunch Break  

01:45 pm – 02:30 pm

Parallel Research Sessions

Session A: Agentic Procurement Audit: A Case Study in Government

 

Session B: Towards the Realization of Safe, Secure, and Trustworthy AI: Global Trends in AI Safety

Miklos A. Vasarhelyi (Rutgers Business School)

 

Hiromu (Kit) Kitamura (Japan AI Safety Institute (AISI))

02:30 pm – 03:15 pmResearch SessionAI in Internal Auditing

David A. Wood (Brigham Young University)

03:15 pm – 03:45 pmCoffee Break  

03:45 pm – 04:30 pm

Parallel Research Sessions

Session A:Label Guided Semantic Retrieval for ESG Disclosure Benchmarking: A Multi-AI Agent Approach

Session B: Professional Normalization of AI in Auditing: A Self-Regulation Perspective

David Wang (DePaul University)

 

Arina Hranovska (University of Groningen)

04:30 pm – 05:15 pm

Parallel Research Sessions

Session A (Virtual): Multi-Agent in Auditing

 

Session B: Fighting the Spaghetti-Monster: How Artificial Intelligence Improves the Assurance of Process Mining Outputs

Hamid Vakilzadeh (University of Wisconsin Whitewater)

 

Andreas Busan & Arno Bönner (Bayer AG & University of Duisburg-Essen)

05:15 pm – 06:00 pmPractitioner SessionAI @ META (Virtual)

Badal Patel (Meta)

06:00 pm 

Get-Together with Food

  

August 22nd, 2025

   

08:00 am – 08:30 am

Welcome Coffee  
08:30 am – 9:00 amPractitioner Session

Harnessing AI in Corporate Audit: How Deutsche Bahn moves forward

Steffen Eckardt (Deutsche Bahn AG)

09:00 am – 9:45 am

Parallel Research Sessions

Session A: Targeted Risk Analysis and Control Evaluation Recommender (TRACER): A Decision Support System for Improving Internal Control Evaluation

 

Session B: An Introduction into the Machine Learning Quality Management Guidelines of the National Institute of Advanced Industrial Science and Technology (AIST)

Uday Murthy & David Watson (University of South Florida & Western Michigan University)

 

Yutaka Oiwa (AIST)

09:45 am – 10:30 am

Parallel Research Sessions

Session A: Continuous Internal Control Improvement

Session B: Which Skills do We Need in the Future? How to Prepare Current and Future Auditors for the AI Revolution

Session C: Watchdog or Mouthpiece? The Role of Financial News Media in Corporate Communication

&

Auditing Corporate Disclosures with the Assistance of Task-Specific Artificial Intelligence – A Survey-Based Analysis of its Effectiveness and Efficiency

Mieke Jans (Hasselt University)

Joy Gray (Arizona State University)

 

Noah Urban (University of Duisburg-Essen)

&

Jette Fabian (University of Hamburg)

10:30 am – 11:00Coffee Break  
11:00 am – 11:30 amResearch SessionAI in the Audit Room - Can AI Think Like an Auditor? Quinn Swanquist (The University of Alabama)
11:30 am – 12:00 pmPractitioner SessionAI Audit Wingman in Deutsche TelekomJens Düngen & Patrick Beyer (Deutsche Telekom AG)
12:00 pm – 12:45 pmWrap-upWhat’s next? The upcoming 12 Months

David A. Wood & Marc Eulerich

(Brigham Young University & University of Duisburg-Essen)

12:45 pm – 01:00 pmClosing Remarks Marc Eulerich
01:00 pm – 02:30 pmLunch and End of Conference  

Registration

The registration portal is now accessible here.

You must first create a user account and then complete the registration process.
We kindly ask you to read the emails you receive carefully. Your registration is only valid once you have received a confirmation email.


Also note that user accounts from last year have been deactivated. We kindly ask you to create a new account.

Please note that tickets are non-refundable and non-transferable. Each ticket is valid for one attendee and cannot be shared. The conference fee includes meals and beverages (as indicated in the conference program) for all conference days.

A cancellation fee, as indicated on the registration page, will apply in case of cancellation.

Submission Portal

Submission has officially closed.

Hotel Information and Venue

Please note that accommodation is in addition to the conference registration fee and should be paid in accordance with the payment terms of the respective hotel. No special Conference Rate available. Please arrange a hotel reservation yourself and make sure to book as early as possible as we cannot guarantee that additional rooms are available once the hotels are fully booked.

Wyndham Hotel Duisburger Hof
Opernplatz 2
47051 Duisburg, Germany
Website: https://www.wyndhamduisburg.com/en
Reservations by Telephone: +49 203 30070

Intercity Hotel Duisburg
Mercatorstrasse 57
47051 Duisburg, Germany
Website: https://www.intercityhotel.com/duisburg
Reservations by Telephone: +49 203 607160

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