The role of artificial intelligence in achieving auditing quality for small and medium enterprises in the Kingdom of Saudi Arabia
This study seeks to investigate the variables that affect small and medium enterprises (SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the perspectives of external auditors and accountants in the Kingdom of Saudi Arabia (KSA). Additionally, it se...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Growing Science
2024-01-01
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| Series: | International Journal of Data and Network Science |
| Online Access: | http://www.growingscience.com/ijds/Vol8/ijdns_2023_246.pdf |
| Summary: | This study seeks to investigate the variables that affect small and medium enterprises (SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the perspectives of external auditors and accountants in the Kingdom of Saudi Arabia (KSA). Additionally, it seeks to determine whether external auditors and accountants in Saudi SMEs have different perspectives on AI adoption and how it affects audit quality. Data were gathered via an internet questionnaire from eighty accountants and forty audit companies in Saudi SMEs to accomplish these research goals. The study's findings indicate that accountants and external auditors in the KSA believe that utilizing AI improves the quality of audits. Also, it was discovered that there is no statistically significant difference in how accountants and auditors evaluate ’AI’s contribution to audit quality. |
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| ISSN: | 2561-8148 2561-8156 |