Effects of Applying Artificial Intelligence Techniques on the Audit Profession and the Audit Committee: An Empirical analysis based on a Field Study | ||
| الفکر المحاسبى | ||
| Volume 28, Issue 3, October 2024, Pages 51-96 PDF (900.34 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/atasu.2024.383539 | ||
| Author | ||
| Magda Metwali Mohamed | ||
| Faculty of Business-Ain Shams University | ||
| Abstract | ||
| The main objective of the research was to “identify and explain the effects of applying artificial intelligence techniques on the audit profession and the audit committee.” To achieve this objective, the researcher presented, classified, and analyzed what was stated in the professional literature that dealt with the topics of artificial intelligence techniques, the audit profession, and the audit committee. And she designed a survey and distributed it to a sample of the study populations to collect data for the field study. The study population consisted of auditors in external audit offices, auditors at the Central Auditing Organization, members of audit committees, faculty members and supporting staff. The study sample consisted of 111 individuals from this population. The statistical programs, G-Power and SPSS were applied. The following was concluded: 1- There are statistically significant positive effects on the audit profession when applying artificial intelligence techniques. 2- There are statistically significant positive effects on the audit committee when applying artificial intelligence techniques. | ||
| Keywords | ||
| Artificial intelligence techniques; Audit profession; Audit committee; Positive effects; Negative effects; Artificial Neural Networks; G-Power and SPSS statistical programs; Auditors; Members of audit committees; The field study | ||
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