About

Ivy Munoko is an Assistant Professor at the University of Florida's Warrington College of Business, specifically within the Fisher School of Accounting. She has recently received the National Science Foundation’s Faculty Early Career Development Program (NSF CAREER) Award for her research project related to AI. Her educational background includes a PhD and an MS from Rutgers University, and a BSc from Jomo Kenyatta University. Her teaching includes courses such as Business Processes and Accounting Information Systems and Overview of Accounting Research. She has advised students like Maxim A Terekhov and is involved in professional service as a committee member of ISACA. Her research focus involves navigating fraud with AI, and she is recognized for her contributions to the field of accounting and AI research.

Research topics

• Business
• Accounting
• Political science
• Psychology
• Engineering ethics

Selected publications

• Advances in audit technology

  2026-04-16

  book-chapter1st authorCorresponding

  This chapter examines the trends and consequences of adopting emerging technologies in auditing, addressing the following research questions: (I) What emerging technologies significantly influence the audit profession? (II) How has the audit profession evolved with the use of emerging technologies? (III) How will emerging technologies transform the auditor’s role? This chapter primarily focuses on five emerging technologies impacting the auditing profession: Artificial Intelligence (AI), Big Data Analytics, Blockchain, Cloud Computing/Cybersecurity, and Robotic Process Automation. This chapter’s academic and practical implication is the insight into the implications of technology adoption on the audit profession. This chapter will also provide insight into the need to update the accounting curriculum and auditors’ continuous education avenues in response to the widespread adoption of these emerging technologies. It also discusses the opportunities for further research into the adoption and implications of these emerging technologies on the audit profession.

  PublisherDOI

• Using an Interactive Artificial Intelligence System to Augment Auditor Judgment in a Complex Task

  SSRN Electronic Journal · 2023-01-01 · 3 citations

  articleOpen accessSenior author
  PublisherDOI

• The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature

  Journal of International Financial Management and Accounting · 2022-01-18 · 67 citations

  reviewSenior author

  Abstract This study reviews literature examining digital transformation in the external audit setting. Our review will inform the standard‐setting initiatives of the International Auditing and Assurance Standards Board (IAASB) related to the use of technology in auditing. We identified 36 articles on digital transformation in the external audit published between 2000 and 2021 across 20 journals ranked A*, A, B, and C on the Australian Business Deans Council (ABDC) 2021 Journal Quality List. We also identified 18 advanced working papers. These articles cover conceptual frameworks and archival, experimental, interviews, case studies, and survey research methods. Fifty percent of the published articles appear in A* or A journals, of which nine were published in one of the premier six accounting research journals (i.e., A*) since 2020. This trend is a promising sign that there appears to be increasing interest in publishing digital transformation‐related research in these general interest journals. We use the Bonner judgment and decision‐making framework, coupled with the four primary data analytic tools, to organize and evaluate the literature. This study examines descriptive and diagnostic analytics; more complex techniques, such as predictive and prescriptive, are not as prevalent. Further, existing research insufficiently addresses how data analytic tools impact auditor judgment and decision‐making, providing multiple future inquiry lines.

  PublisherDOI

• Ethics and the Future of Artificial Intelligence in Auditing

  2022-06-01 · 9 citations

  book-chapter

  Firms are investing millions of dollars in artificial intelligence systems, sparking the growing interest in emerging technology ethics research. This chapter examines fundamental questions that accounting information systems researchers should consider when exploring technology ethics research. Reflecting on prior research, we discuss what is meant by ethics in the first place, how artificial intelligence implementation in accounting creates an ethical dilemma, and for whom. Given the growing number of publications considering the ethical implications of emerging technology, this chapter probes whether the highlighted ethical issues are also prevalent in non-accounting settings and whether accounting researchers have the comparative advantage to resolve the dilemma over a specialist in ethics.

  PublisherDOI

• The Ethical Implications of Using Artificial Intelligence in Auditing

  Journal of Business Ethics · 2020-01-08 · 555 citations

  article1st authorCorresponding
  PublisherDOI

Frequent coauthors

• Helen L. Brown‐Liburd

  Rutgers, The State University of New Jersey

  3 shared

• Miklos A. Vasarhelyi

  Rutgers, The State University of New Jersey

  2 shared

• Danielle R. Lombardi

  Villanova University

  1 shared

• Dereck Barr‐Pulliam

  1 shared

• Michael L. Alles

  Vanderbilt University

  1 shared

Labs

• Fisher School of AccountingPI

Awards & honors

• NSF CAREER Award (2024)