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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Bibliographic Details
Main Authors: Bita Mashayekhi, Mohammad Reza Amrollahi
Format: Article
Language:fas
Published: Alzahra University 2025-06-01
Series:پژوهش‌های تجربی حسابداری
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Online Access:https://jera.alzahra.ac.ir/article_8573_8445d57dfa640add1450c2e2b26b44e3.pdf
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