The Impact of Hybrid Artificial Intelligence Decision-Making on Auditor Professional Judgment A Field Study in The Egyptian Context | ||
| مجلة الدراسات التجارية المعاصرة | ||
| Volume 11, Issue 22, October 2025, Pages 252-297 PDF (887.61 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/csj.2025.413472.1652 | ||
| Author | ||
| ايمن محمد صبرى نخال* | ||
| كلية التجارة -جامعة كفر الشيخ | ||
| Abstract | ||
| This study empirically examines the impact of Hybrid Artificial Intelligence (AI) systems on the professional judgment of Egyptian auditors, focusing on its impact across three core dimensions: risk assessment capabilities, professional skepticism, and complex problem-solving proficiency. using a quantitative survey methodology, the research was conducted via a structured questionnaire distributed to a sample of 137 auditing professionals, academics, and postgraduate students, with responses measured on a five-point Likert scale. The results demonstrated a significant and positive impact of Hybrid AI on auditor professional judgment, with a strong consensus among respondents indicated by consistently high mean scores exceeding 4.3. The findings confirmed that Hybrid AI significantly improve risk identification and assessment, strengthens professional skepticism by providing data-driven evidence, and improves the ability of auditors to solve complex problems by offering advanced analytical insights. In addition to these benefits, the research identified key implementation challenges, such as the need for continuous AI training for auditors, and the necessity of establishing clear regulatory standards for AI integration. | ||
| Keywords | ||
| Hybrid AI; Auditing; Professional Judgment; Risk Assessment; professional skepticism | ||
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