Artificial Intelligence is slowly changing our life. Not only our life, but many industries have
been exposed to AI and it is believed that this will only continue in the near future. This trend …

Background: Artificial Intelligence (AI) has the capacity to fundamentally change the audit
process. Current sampling based retrospective auditing can be replaced with real time …

This paper explores and explains key factors affecting the adoption of Artificial Intelligence
(AI) in the auditing practice by a Big Four accounting firm, through the lens of the technology …

This thesis explores and explains key factors influencing the adoption of artificial intelligence
(AI) by auditing firms through the lens of the Technology-Organisation-Environment (TOE) …

This paper investigates some essential questions that might interest auditors regarding the
impact of artificial intelligence (AI) applications on the auditing profession by reviewing a …

PURPOSE: The primary aim of this study is to identify the influence of AI on the role of the
audit profession. The objectives of the study are to (i) identify any opportunities and …

Purpose–The aim of this study is to establish and discuss the present and potential ethical
implications stemming from the use of AI in the auditing process, as told by auditors …

Given the influence of artificial intelligence (AI) on various sectors of the economy, its impact
on the internal auditing sector is causing increased attention from the academic and …

Artificial Intelligence's (AI) rise has created value for organizations and society, prompting
scholars to study its spread across many areas. However, the impact of AI adoption on …

Business growth comes with complexity in operations, leveraging on the use of
technologybased decision tools are becoming prominent in today's business world …