The Effect of Internal Auditors' Knowledge and Professional Skepticism on the Artificial Intelligence Utilization
This study explores how internal auditors' knowledge and professional skepticism influence their acceptance and use of artificial intelligence (AI) in auditing processes. As modern technologies advance, understanding the personal factors affecting AI adoption is critical for enhancing audit eff...
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| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2025-06-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_8573_8445d57dfa640add1450c2e2b26b44e3.pdf |
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