Abigail Zhang

Assistant Professor of Accounting


  • Ph.D. Rutgers, the State University of New Jersey, USA
  • B.S. Southwestern University of Finance and Economics, China


Personal Faculty Website

Abigail serves as an Assistant Professor in the Department of Accounting at the University of Texas at San Antonio (UTSA) since July 2023. Prior to joining UTSA, she was a Visiting Assistant Professor at Rutgers, the State University of New Jersey. She earned her Ph.D. in Accounting from Rutgers Business School in May 2022.

Specializing in the intersection of Artificial Intelligence (AI) and accounting, Abigail’s research focuses on the transformative impact of AI on accounting and auditing practices. Her work has garnered the attention of key accounting regulators such as the Public Company Accounting Oversight Board (PCAOB) and the American Institute of CPAs (AICPA), as well as industry practitioners. She has been actively collaborating with multiple CPA firms to explore the integration of emerging technologies in audit procedures.

An experienced educator, Abigail has taught an array of courses, including Accounting Information Systems, Introduction to Managerial Accounting, and Auditing at the undergraduate level, Robotic Process Automation for master’s programs, and Information Technology at the MBA level. She is also a co-author and instructor for the AICPA’s audit automation course modules.

Research Interests

  • Artificial Intelligence (AI)
  • Explainable AI
  • Machine Learning
  • Robotic Process Automation
  • Auditing
  • Accounting Information Systems

Selected Publications

  • “Explainable artificial intelligence (XAI) in auditing,”  with Soohyun Cho, Miklos Vasarhelyi, International Journal of Accounting Information Systems, Vol. 46, 2022, p. 100572.
  • “Robotic process automation implementation case studies in accounting: a beginning to end perspective,” with Hussein Issa, Andrea Rozario and Jonas Sveistrup Soegaard,  Accounting Horizons.
  • “How to teach a 14-week robotic process automation course for accounting students,” with Mikos A. Vasrahelyi, Issues of Accounting Education, Vol. 37, No. 3, 2022, p. 21-39.
  • “Attended automation in audit: A framework and a pilot implementation,” with Chanta Thomas and Mikos A. Vasrahelyi, Journal of Information Systems, Vol. 36, No. 2, 2021, p. 101-124.
  • “Intelligent process automation in audit,” Journal of Emerging Technologies in Accounting, Vol. 16, No. 2, 2019, p. 69-88.