Project Director

Davenport, Stephan

Department Examiner

Vincent, Nishani

Department

Dept. of Accounting

Publisher

University of Tennessee at Chattanooga

Place of Publication

Chattanooga (Tenn.)

Abstract

This study examines the ethical impacts of Artificial Intelligence (AI) on the accounting industry in Tennessee by identifying how national trends in AI adoption potentially surpass the ethical oversights established by the regulatory bodies, such as the AICPA, and relating these trends to Tennessee. A Qualtrics survey was distributed to accounting professionals across both firms and corporations across Tennessee, resulting in 64 responses. Results indicate that AI adoption is in its early stages and that significant awareness gaps remain regarding transparency and bias. As AI becomes more widely adopted, these ethical gaps could create risks that harm stakeholders. The study concludes that while AI offers meaningful benefits, additional ethical frameworks and stronger oversight will be necessary to ensure responsible use of AI in accounting.

Acknowledgments

I would like to express my sincere gratitude to my thesis advisor, Dr. Stephen Davenport for his guidance, feedback, and support throughout this project. I am also thankful to my second reader, Dr. Nishani Vincent, for the thoughtful insights and evaluation of my work. Additionally, I appreciate the UTC Honors College and the Department of Accounting for providing the resources and structure that made this thesis possible.

IRB Number

24-143

Degree

B. A.; An honors thesis submitted to the faculty of the University of Tennessee at Chattanooga in partial fulfillment of the requirements of the degree of Bachelor of Arts.

Date

12-2025

Subject

Accounting--Moral and ethical aspects; Artificial intelligence--Moral and ethical aspects; Business ethics--Tennessee

Keyword

Artificial Intelligence; Accounting Ethics; Ethical Frameworks; AI Adoption; Professional Standards; Tennessee Accounting Firms

Discipline

Accounting

Document Type

Theses

Extent

i, 56 leaves

DCMI Type

Text

Language

English

Rights

http://rightsstatements.org/vocab/InC/1.0/

License

http://creativecommons.org/licenses/by-nc-nd/4.0/

Download

Included in

Accounting Commons

Share

COinS