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Emory L. J. Online


This Essay attempts to address the current issues and legal implications surrounding the use of artificial intelligence by forensic accounting experts and its importance to forensic accounting research. It reviews existing law, proposes changes to the Federal Rules of Evidence for using artificial intelligence in the courtroom, and covers emerging technology a forensic accountant may encounter, such as blockchain, cryptocurrency, “smart contracts,” machine learning, and algorithmic entities. Finally, the Essay concludes that the changes to the rules should encompass standards to account for artificial intelligence reliability and argues forensic accounting experts and all forensic experts are needed even more in light of this new technology to assist the trier of fact in its deliberations.

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