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...
Saved in:
| Main Authors: | Bita Mashayekhi, Mohammad Reza Amrollahi |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2025-06-01
|
| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_8573_8445d57dfa640add1450c2e2b26b44e3.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance
by: Achmad Fauzi, et al.
Published: (2024-10-01) -
Auditor’s Professional Skepticism and Experience on Fraud Detection: The Moderating Role of Professional Ethical Commitment
by: Bella Puspita Rininda
Published: (2024-05-01) -
On Skepticism in the Practice of the Profession of Auditor
by: Petraşcu Daniela, et al.
Published: (2025-04-01) -
Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence
by: Delia DELIU
Published: (2024-10-01) -
The differential impact of distracted auditors in managing portfolio of financially distressed audit clients on audit quality: the role of professional skepticism
by: Reem Essam Bedeir
Published: (2024-03-01)