# Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

> Research article (Journal of Accounting Research, 2021) · cited 205× · AI/ML

**Wikidata**: [openalex:W3201850274](https://www.wikidata.org/wiki/openalex:W3201850274)  
**Source**: https://4ort.xyz/entity/man-versus-machine-complex-estimates-and-auditor-reliance-on-artificial-intelligence