Auditors' Opinion About AI and the Impact of AI on Audit Quality: A Study on Qualified Auditors in Africa
Öz
The purpose of this study is to ascertain the opinions of African certified auditors on the use of artificial intelligence in auditing systems and the implications for audit quality. Artificial intelligence innovation has brought about significant improvements in the inspection industry, such as enhanced capacity for making decisions, reduced expenses, and increased efficiency. The investigation looks at a variety of AI-related topics, keeping in mind its uses for audits, ethical reflections, and barriers to widespread AI acceptance in Africa. A mixed methods approach was employed to coordinate the gathering and analysis of both quantitative and subjective data. To get data about planned research questionnaires was sent out to a specified irregular sample of 400 qualified auditors from different African nations. Study's research technique makes use of Cronbach's Alpha, one-way ANOVA, factor analysis, and descriptive analysis. Thematic investigation was used to hunt out typical subjects, and results cross-checked against quantitative data. The results demonstrate that while auditors generally support artificial intelligence, they also raise concerns about moral dilemmas and the need for appropriate training and background before working with artificial intelligence systems. Questionnaires sent to auditors from various age groups and educational backgrounds are crucial for the audit method, which provides a thorough understanding of their viewpoints. In general, the evaluation provides insightful information on the perception of artificial intelligence in the African audit sector and identifies fundamental areas that require further development in order to fully comprehend its potential advantages.
Anahtar Kelimeler
Audit, Artificial Intelligence, Africa, Technology
Etik Beyan
It was approved by the decision of Istanbul Aydın University Social and Human Sciences Ethics Committee Commission dated 15.08.2024 and numbered 2024/08.
Kaynakça
- Abdollahi, A., Pitenoei, Y. R., & Gerayli, M. S. (2020). Auditor's report, auditor's size and value relevance of accounting information. Journal of Applied Accounting Research, 721-739.
- Agur, I., Peria, S. M., & Rochon, C. (2020). Digital Financial services and the pandemic: Opportunities and risks for emerging and developing economies. International Monetary Fund Special Series on COVID-19, 44-71.
- Alawaqleh, Q. A., & Almasria, N. A. (2021). The impact of audit committee performance and composition on financial reporting quality in Jordan . International Journal of Financial Research.
- Albawwat, I., & Frijat, Y. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7, 755–762.
- Alsheibani, S., Messom, C., & Cheung, Y. (2020). Re-thinking the competitive landscape of artificial intelligence.
- Choi, J., Dutz, M. A., & Usman, Z. (2020). The future of work in africa: harnessing the potential of digital technologies for all. World Bank Publications.
- Dagunduro , M. E., Falana, G. A., Adewara, Y. M., & Busayo , T. O. (2023). Application of artificial intelligence and audit quality in Nigeria. Humanities, Management, Arts, Education & the Social Sciences Journal, 11(1), 39-56.
- Dessureault, S., & Benito , R. O. (2012). Data mining and activity based costing for equipment replacement decisions: Part 1 - Establishing the information infrastructure. Mining Technology, 73-82.
- Enholm, I. M., Papagiannidis, E., Mikalef, P., & Krogstie, J. (2022). Artificial intelligence and business value: A literature review. Information Systems Frontiers, 24, 1709-1734.
- Giehl, J., Göcke, H., Grosse, B., Kochems, J., & Müller-Kirchenbauer , J. (2020). Survey and classification of business models for the energy transformation. Energies.