The Effect of Using Artificial Intelligence Tools on the Professional Skepticism Traits of Auditors: A Field Study | ||
| Journal of Modern Business and Technology | ||
| Articles in Press, Accepted Manuscript, Available Online from 16 September 2025 PDF (603.53 K) | ||
| Document Type: Research Article | ||
| DOI: 10.21608/jmbt.2025.414955.1000 | ||
| Author | ||
| Mohamed Ahmed Abdelsamee* | ||
| Accounting department - Higher institute for E-Commerce systems | ||
| Abstract | ||
| The primary objective of this research is to investigate the impact of using artificial intelligence (AI) tools on the professional skepticism traits of auditors in Egypt. To achieve this aim, a field study was conducted, analyzing 191 valid questionnaires. The Kruskal-Wallis test was employed to identify differences in auditors' opinions regarding the positive effects of AI tools on professional skepticism during the audit process, based on years of experience. The findings reveal agreement among Egyptian auditors regarding the positive impact of AI tools on certain professional skepticism traits, specifically the search for Knowledge and understanding of personal relationships. However, variations were observed in other aspects, including questioning mind, suspension of judgment, autonomy, and self-confidence. This study contributes to the existing literature by illuminating the complex relationship between technology adoption and professional skepticism in auditing. It offers a detailed perspective within the Egyptian context, emphasizing the role of years of experience in shaping auditors' attitudes towards technological advancements and their effects on professional skepticism traits. This enhances the academic understanding of how technological adoption influences core audit competencies, and they offer guidance for audit firms seeking to strike a balance between AI and auditor judgment. Additionally, it emphasizes the need for training programs that bridge the practical experience gap for auditors when integrating artificial intelligence into the audit process. | ||
| Keywords | ||
| Artificial Intelligence; Advanced technology in auditing; professional skepticism; Auditor's traits | ||
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