探讨人工智能和数字化转型对沙特阿拉伯审计实践的影响:一项横断面研究

Q3 Economics, Econometrics and Finance

Afro-Asian Journal of Finance and Accounting Pub Date : 2023-10-22 DOI:10.5296/ajfa.v15i2.18976

Hamad Alhumoudi, None Abdulrahman Juayr

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引用次数: 0

摘要

数字技术的出现和人工智能(AI)的日益普及已经改变了包括审计在内的各个行业和公司。事实证明，手动审计过程既耗时又费力，会导致较低的审计质量和较高的成本。数字化转型和人工智能在审计实践中的整合为提高沙特阿拉伯的效率和有效性提供了潜在的解决方案。因此，本研究的重点是研究数字技术和人工智能对审计效率、有效性的影响、采用过程中面临的挑战、审计师角色的调整，以及整合带来的监管和道德考虑。采用横断面研究设计，通过在线调查收集400名参与者的样本数据，通过描述性统计和相关性等统计工具进行分析，并检验变量之间的关系。研究结果表明，数字化转型水平与沙特阿拉伯在审计实践中采用人工智能之间存在正相关关系，同时也存在诸如变革阻力、技术基础设施、技能差距和监管合规问题等重大挑战，为审计和数字化转型领域的进一步发展铺平了道路。

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Exploring the Impact of Artificial Intelligence and Digital Transformation on Auditing Practices in Saudi Arabia: A Cross-Sectional Study

The advent of digital technologies and the increasing adoption of artificial intelligence (AI) have transformed various industries and firms, including auditing. Manual auditing procedures have proven to be time-consuming and labor-intensive, leading to lower audit quality and higher costs. The integration of digital transformation and AI in auditing practices offers potential solutions to enhance efficiency and effectiveness in Saudi Arabia. Therefore, this research focuses on examining the impact of digital technologies and AI on audit efficiency, effectiveness, challenges faced during adoption, adjustments in auditors' roles, and the regulatory and ethical considerations arising from the integration. A cross-sectional research design was adopted to collect data from a sample of 400 participants through an online survey, analyzed by statistical tools, including descriptive statistics and correlation and examined the relationships between variables. The findings indicate a positive relationship between the level of digital transformation and the adoption of AI in auditing practices in Saudi Arabia, along with significant challenges, such as resistance to change, technological infrastructure, skills gap, and regulatory compliance concerns, paving a way for further advancements in the field of auditing and digital transformation.

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来源期刊

Afro-Asian Journal of Finance and Accounting Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： Finance and accounting are seen as essential components for the successful implementation of market-based development policies supporting economic liberalisation in the rapidly emerging economies in Africa, the Middle-East and Asia. AAJFA aims to foster greater discussion and research of the development of the finance and accounting disciplines in these regions. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals. Topics covered include: -Asset pricing, corporate finance, banking; market microstructure -Behavioural and experimental finance; law and finance -Emerging economies: finance, audit committees, corporate governance -Islamic finance, accounting and auditing -Equity analysis and valuation, venture capital and IPOs -National GAAP and IASs compliance, harmonisation and strategies -Financial measurement/disclosure, and the quality of information reported -Accountability and social/ethical/environmental measurement/reporting -Cultural, political, institutional impact on financial measurement/disclosure -Accounting practices for intellectual capital and other intangible assets -Provision of non-audit services and impairment to auditor independence -Audit quality and auditor skills; internal control/auditing -Management accounting, control and /use of key performance indicators -Accounting education and professional development, accounting history -Public sector and not-for-profit accounting