Adoption of artificial intelligence in auditing: An exploratory study

Autor:	Ravi Seethamraju, Angela Hecimovic
Rok vydání:	2022
Předmět:	General Business Management and Accounting
Zdroj:	Australian Journal of Management. :031289622211084
ISSN:	1327-2020 0312-8962
Popis:	Artificial intelligence (AI) is likely to transform the audit profession. This exploratory study, by utilising the technology–organisation–environment (TOE) framework and data from semi-structured interviews, identifies several technological (perceived benefits, compatibility, maturity), organisational (readiness, data quality, trust) and environmental (audit standards, regulation, client readiness) factors influencing the adoption of AI tools in audit practice. While AI has the potential to improve audit quality and deliver value-adding services to audit clients, our study concludes that AI adoption requires a rethink of audit practice considering the perceived lack of control in AI ‘black-box’ potentially rendering audit practice even more hidden from view and exposed to increased scrutiny over audit quality. JEL Classification: M42, O31, O32, O33
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f4d9ebe922e9196f54a5de1e0ba874c5 https://doi.org/10.1177/03128962221108440 Zobrazit plný text záznamu