Can artificial intelligence reduce the effect of independence conflicts on audit firm liability?

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE
Robert Libby, Patrick D. Witz
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引用次数: 0

Abstract

In this study, we examine whether the use of artificial intelligence (AI) can reduce the effect of independence conflicts on audit firm liability. In two experiments, we manipulate (1) whether procedures are performed by a human auditor or with AI and (2) whether the audit firm was careful in maintaining the appearance of independence from the audit client. Results of both experiments indicate that the use of AI significantly reduces the impact of the appearance of independence conflicts on jurors' judgments of audit firm liability. When concerns relating to the appearance of independence conflicts are present, the use of AI helps maintain the perceived objectivity of the auditor, which results in jurors maintaining higher overall trust in the audit process. Our study contributes to literature on determinants of auditor litigation risk and how technological change that is likely to grow in prominence might affect audit firm liability.

人工智能能否减少独立性冲突对审计公司责任的影响?
在本研究中,我们探讨了人工智能(AI)的使用是否能减少独立性冲突对审计公司责任的影响。在两个实验中,我们操纵了以下两个因素:(1) 审计程序是由人类审计师执行还是由人工智能执行;(2) 审计公司是否谨慎地保持了与审计客户之间的表面独立性。两个实验的结果都表明,使用人工智能能显著降低独立性冲突的表象对陪审员判断审计公司责任的影响。当存在与独立性冲突表象相关的担忧时,使用人工智能有助于保持审计师的感知客观性,从而使陪审员在审计过程中保持更高的整体信任度。本文受版权保护。本文受版权保护,保留所有权利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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