Artificial Intelligence: Simulations in Audit Education

The main purpose of the present study is to explore and examine the current status of Artificial Intelligence (AI) based simulations in management education in general and particular to audit education. There are few research studies available on AI based simulations in management education but very limited research has been done on `Audit education' by earlier researchers. The current research contributes to the scanty research by exploring the AI based audit simulations. This study explored and presented a total of 92 AI based Simulations, out of which 62 are developed by private firms and institutions and 30 are offered by universities in higher education across the world. Audit education has the least number of simulations and does not capture the whole need of the specialization. AI based simulations in audit education can potentially serve as a formidable tool to help students develop the situation-adequate moral sensitivity that our contemporary business world needs.