3rd International Conference on Auditing and Artificial Intelligence - 2026

September 2nd – 4th, 2026 University of Duisburg-Essen in Duisburg, Germany

About the Conference

The 3rd 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.

Current call for papers.

 

 

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.

Dates and Deadlines

Submission:July 1st, 2026 11:59PM EST (early submission is encouraged)
Notification:July 16th, 2026
Early Bird Reception:September 2nd, 2026
Main ConferenceSeptember 3rd and 4th, 2026

 

Special Track: WCARS Collaboration by Rutgers Business School

In addition, the conference will feature a parallel track held in collaboration with the 76th World Continuous Auditing & Reporting Symposium (WCARS), organized by the CARLAB of Rutgers Business School. WCARS is a leading international forum focusing on continuous auditing, reporting, and emerging technologies, particularly artificial intelligence, autonomous systems, and real-time assurance. Authors presenting in this track will present their work as part of the main conference program while benefiting from the visibility and international network associated with WCARS. This collaboration aims to foster closer ties between both communities and to strengthen the global dialogue on the future of auditing in an AI-driven environment.

Speakers

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

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


Dr. David A. Wood 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. He has published over 230 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”.

He has been awarded more than 30 awards for teaching, research, and service contributions. He has helped companies and organizations around the world learn about and implement GenAI and other tech topics. He was previously named by Accounting Today one of the 100 most influential people in accounting. He has worked with the EY Academic Resource Center to (EYARC) to produce experience.eyarc.site, which hosts free, cutting-edge content for universities to use. 

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.

Prof. 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.

Angelo Giardina – IAASB

Angelo Giardina is a Principal at the International Auditing and Assurance Standards Board (IAASB), where he leads the team supporting the IAASB’s technology initiatives. In this role, he helps advance the IAASB’s strategic response to the evolving impact of technology on audit and assurance, including the implications of emerging technologies for audit quality, standard setting, and the public interest.

Before joining the IAASB, Angelo spent 13 years at the Canadian Public Accountability Board (CPAB), Canada’s independent audit regulator for public company audits. Most recently, he served as Head of CPAB’s Thought Leadership Group, where he led the development of CPAB’s perspectives on significant audit quality matters, including fraud in financial statement audits, the use of technology in audits, and good practices in auditing crypto-assets.

Angelo began his career in KPMG Toronto’s financial institutions assurance practice and is a Chartered Professional Accountant (CPA) in Canada.

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.

Dr. Ilias Tsimpoulis – Aegis Intelligence

Dr. Ilias Tsimpoulis is a renowned physician, executive, and expert in digital health and artificial intelligence. Former CEO of Doctolib Germany, he now serves as Managing Director at Aegis Intelligence in Nuremberg, helping clinics harness AI while ensuring EU AI Act compliance. His unique blend of medical expertise, executive leadership, and deep knowledge of AI governance makes him a pivotal voice at the intersection of technology, healthcare regulation, and innovative auditing practices.

Prof. Sergeja Slapnicar – University of Queensland

Prof. Sergeja Slapničar is an associate professor of accounting at the University of Queensland and an internationally recognized expert in audit, governance, and risk management. Her current research focuses in particular on cyber risk, governance, and assurance, as well as the impact of new technologies on accounting and auditing. She also brings extensive practical and board experience to her role and has been actively involved in teaching, research, and the professional development of the accounting profession for many years.


Alexander Rühle – Zapliance

Alexander Rühle, Founder and Managing Director of zapliance, leads a pioneer in innovative GRC software solutions. With deep expertise in audit automation, data analytics, and AI-driven risk management, he has revolutionized continuous controls monitoring and process mining for organizations worldwide. His visionary leadership positions zapliance as a key player in modern internal auditing, delivering practical tools that enhance compliance efficiency and decision-making in complex regulatory environments.

Dr. Björn Nill – Mercedes-Benz Group

After earning his law degree and PhD, Dr. Björn Nill began his career at a leading commercial law firm in 2004 before joining the legal department of DaimlerChrysler AG in 2007. In 2011, he transitioned into the compliance function, where he held several leadership roles and, from 2017 onwards, assumed additional responsibility for the Data Governance program. In that capacity, he and his team developed the automotive industry’s first AI governance model. Since 2021, he has served as Audit Director, where he and his team have designed an audit methodology for AI use cases.

 

Preliminary 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 program. Program elements are subject to change; however, the ticket price generally covers participation in all listed agenda items.

TimeAgendaSession Title Speaker
September 2nd, 2026   
from 6:00 pm

Early Bird Reception

Welcome Drinks & Networking 
September 3rd, 
2026
   
08:15 am – 09:00 amWelcome Coffee and Registration  
09:00 am – 09:15 amWelcome and Introduction 

Marc Eulerich (University of Duisburg-Essen) / Dekanat MSM

09:15 am - 10:00 amKeynoteAI in Accounting & Auditing — Rewiring the Profession

David A. Wood
(Brigham Young University)

10:00 am - 10:30 amKeynoteAI Integration in Internal Audit PracticeEgemen Lipinski (Uniper SE)
10:30 am – 10:50 amCoffee Break  
10:50 am – 11:35 amParallel Sessions

P I: Research  |  Governed Agentic Workflows for Audit-Defensible Compliance Review 

P II: Practice   | The Orchestrated Audit: From Hype to Orchestration: A Pragmatic Approach to AI in Corporate Audit

WCARS I:  Continuous AI-Based Reporting, Monitoring, and Assurance: the emerging role of Agents

David Wang (DePaul University)
 

Denis Nguyen (BASF) 
 

Miklos A. Vasarhelyi
(Rutgers Business School)

11:35 am – 12:20 pmParallel Session

P III: Research  |  When Do Employees Prefer AI Advice? The Role of AI Audits and Decision Contexts

P IV: Practice    |  The End of Reactive Control: Algorithmic Certainty through Accounting and Audit by Design (A&AD)

WCARS II:  RevenueBench: A Dynamic Benchmark Artifact for Evaluating LLMs in Evidence-Based Audit Judgment

Thorsten Knauer
(Ruhr Unversity Bochum)

Richard G. Gasca Buelvas 
(Universidad Javeriana)

Minjing Luo 
(Rutgers Business School)

12:20 pm – 01:15 pmLunch Break  

01:15 pm – 01:45 pm

KeynoteIT & Technology Audit at Scale — Driving Digital Transformation

Patrick Beyer (Deutsche Telekom)

01:45 pm – 02:15 pmKeynoteAI im industriellen / Life-Sciences-AuditThorsten Rütze (Bayer)
02:15 pm – 02:35 pmCoffee Break  

02:35 pm – 03:20 pm

Parallel Research Sessions

P V: Research  |  Why Experts May Conceal GenAI Use: Identity Threat and Disclosure Decisions among Controllers

P VI: Research | Who is Prepared for AI Co-piloted Auditing? Evidence on Generative AI Literacy from the German Auditing Profession


WCARS III: Carlab Research

Sebastian Firk 
(University of Duisburg-Essen)

Marco Seitz 
(HHL Leipzig Graduate School of Management)

Carlab Team
(Rutgers Business School)

03:20 pm – 04:05 pm

Parallel Research Sessions

P VII: Research  |  TBAT

P VIII: Research |  Bolt: A Human-in-the-Loop Agentic AI System for Continuous Controls Testing in Auditing


WCARS IV: Red Flags at Scale: AI-Enhanced Early Warning for Procurement Collusion  

Benjamin Fligge
(Utrecht University)
Santosh Vasudevan (Caterpillar Inc.) & David Wang
(DePaul University)

Jiaqi Sun 
(Rutgers Business School)

04:05 pm – 04:15 pmChange Room 

 

04:15 pm – 05:00 pm

Keynote

Continuous Auditing — 30 Years of WCARS & the Road AheadMiklos A. Vasarhelyi
(Rutgers Business School)
05:00 pm – 05:40 pm

Keynote

AI Governance & Audit Methodology — Automotive Perspective

Björn Nill (Mercedes-Benz)

05:40 pm -
open end

Conference Dinner  

September 4th,
2026

   

08:15 am – 08:45 am

Welcome Coffee  
08:45 am – 9:30 amKeynoteCyber Risk, Governance & Assurance

Sergeja Slapničar
(University of Queensland)

09:30 am – 10:00 am

KeynoteContinuous Controls Monitoring & Process Mining

Alexander Rühle (Zapliance)

10:00 am – 10:15 am

Coffee Break

 

 

10:15 am – 11:05 amParallel Research Sessions

Paper 1: False Positives in Anomaly Detection: Evaluating Control-Relevant Risk in Financial Transaction Data
 

Paper 2 :Agentic Audit Assistants in Practice: Impact and Quality of KIRA in Internal Auditing

Paper 3: Governance Through the Auditor’s Lens: An AI-Assisted Text Studyof Performance Audit Reports -Evidence from Australia

Paper 4:  Audit Report Extraction

 

WCARS :

  • Governing Agentic Generative AI as Strategic Actors
  • Future of Business Education

Paper 1: Radhakrishnan Midhun Krishna (Vienna University of
Economics and Business)

Paper 2: Stefan Böttcher (Deutsche Bahn)
Paper 3: Zirui Roy Liu (University of Minnesota)


Paper 4: Andreas Busan, Arno Bönner & Vinushan Visvanathan
(Bayer AG & University of Duisburg-Essen)  

Hussein Issa 
(Rutgers Business School)

11:05 am – 11:25 amChange Room  
11:25 am – 12:10 pmKeynoteBehavioral Research — Tech Disruption in Audit JudgmentsScott Emett
(Arizona State University)
12:10 pm – 12:45 pmKeynote[Title]

Angelo Giardino (IAASB)

12:45 pm – 01:30 pmPanel DiscussionAudit 2030 & Closing 
01:30 pm -
open end
Farewell Lunch  

Conference 2025 – Recap

The 2nd International Conference on Auditing and Artificial Intelligence, hosted by the Chair of Internal Auditing at the University of Duisburg‑Essen, brought together leading academics and practitioners from around the world to discuss the growing role of artificial intelligence in auditing.

The conference provided a platform for exchanging perspectives on how AI is transforming auditing practice and research. Presentations and discussions addressed a broad range of topics, including human–AI collaboration, ethical implications, and emerging applications of AI in auditing. Several contributions also highlighted practical use cases from organizations such as Meta, Deutsche Telekom, Volkswagen, Uniper, and Deutsche Bahn, illustrating how AI technologies are already being implemented in real-world audit environments.

The program featured an international group of distinguished speakers (in order of the agenda), including Pedro José Marrón, Tobias Machus, Judith Künneke, Egemen Hartmut Lipinski, Scott Emett, Miklos Vasarhelyi, Hiromu (Kit) Kitamura, David A. Wood, Tawei (David) W., Arina Hranovska, Hamid Vakilzadeh, Andreas Busan, Arno Bönner, Badal Patel, Steffen Eckardt, Uday Murthy, Dave Watson, Yutaka Oiwa, Joy Gray, Noah Urban, Jette Fabian, Quinn Swanquist, Jens Düngen, Patrick Beyer, Jan Grüne, and Thomas Berger. Their contributions highlighted the increasing importance of collaboration between research and practice in shaping the future of the auditing profession.

The conference was supported by Deloitte, PwC, EY, Protiviti, and the DIIR – Deutsches Institut für Interne Revision e.V. Additional support was provided by DextraData GmbH, which sponsored the conference’s Best Paper Awards. These awards were presented to Joy Gray and Scott Emett in recognition of their outstanding research contributions.

A key takeaway from the conference discussions was that artificial intelligence is already reshaping the auditing landscape. Beyond enabling new analytical approaches and digital applications, AI also challenges traditional assumptions about the role of human auditors. Several research contributions suggested that in certain contexts AI systems may outperform human–AI collaboration, raising important questions about the future development of skills and professional roles in auditing. At the same time, many discussions emphasized that the central challenge lies not in replacement but in adaptation: developing new competencies, rethinking effective forms of human–AI collaboration, and preparing both current and future auditors for an evolving professional environment.

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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