The purpose of this study is to determine the significance of artificial intelligence (AI)
contribution to upgrading and improving Audit Quality (AQ) throughout the audit process …

As technology has gradually played a greater role in auditing, many Big 4 and large
accounting firms are using artificial intelligence as a tool to conduct more efficient audits …

The theme of artificial intelligence has sparked significant discussion and interest across all
fields, and auditing is no exception. Therefore, this study aims to assess the perceptions of …

The study aims to examine the perception of auditors in Gulf countries (United Arab
Emirates, Kingdom of Bahrain, Kingdom of Saudi Arabia, Sultanate of Oman, State of Qatar …

This study seeks to investigate the variables that affect small and medium enterprises
(SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the …

With the intensity of the Fourth Industrial Revolution, Artificial Intelligence (AI) is being widely
adopted to perform key tasks in economic activities. The audit profession has also embraced …

Considering huge volume of data and increasing trend of artificial intelligence technology in
all of the scopes, classic auditing methods are insufficient; so, using artificial intelligence in …

Abstract [eng] Since the start of the Fourth industrial revolution, different types of digital
technologies entered the business market and are perpetually changing its processes …

Artificial Intelligence (AI) is reshaping how businesses, governments, organizations and
individuals operate. Most businesses are now moving away from traditional systems of …

Purpose: The Aim of this study is to measure the impact of artificial intelligence on the quality
of audit and its reflection on investors' decisions. Design/methodology/approach: we …