Max Gotthardt
Papers
1
Total Citations
175
H-Index
1
About
Max Gotthardt is a leading researcher at the intersection of accounting, auditing, and emerging technologies. His work centers on the transformative potential of smart automation—specifically Robotic Process Automation (RPA) and artificial intelligence—within financial and audit systems. Gotthardt’s most influential contribution, the 2020 paper “Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing,” has garnered over 175 citations, establishing a foundational framework for understanding how automation can reshape judgment-intensive and human-intervention-dependent processes. He critically examines both the opportunities and the significant challenges posed by these technologies, from implementation hurdles to implications for professional expertise. His research is pivotal for practitioners and scholars navigating the digital transformation of accounting, offering a balanced view of technological promise and practical constraints. Gotthardt’s work continues to inform debates on the future of audit quality, the evolving role of accountants, and the design of resilient, automated financial systems.
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Top Papers
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