人工智能在审计中的应用:一项探索性研究

IF 2 4区管理学 Q3 BUSINESS

Australian Journal of Management Pub Date : 2022-07-07 DOI:10.1177/03128962221108440

Ravi T. Seethamraju, Angela Hecimovic

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引用次数: 3

摘要

人工智能（AI）可能会改变审计行业。这项探索性研究利用技术-组织-环境（TOE）框架和半结构化访谈的数据，确定了影响审计实践中采用人工智能工具的几个技术（感知利益、兼容性、成熟度）、组织（准备就绪、数据质量、信任）和环境（审计标准、监管、客户准备就绪）因素。虽然人工智能有可能提高审计质量，并为审计客户提供增值服务，但我们的研究得出结论，考虑到人工智能“黑匣子”中缺乏控制，可能会使审计实践更加隐蔽，并面临对审计质量更严格的审查，采用人工智能需要重新思考审计实践。JEL分类：M42、O31、O32、O33

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Adoption of artificial intelligence in auditing: An exploratory study

Artificial intelligence (AI) is likely to transform the audit profession. This exploratory study, by utilising the technology–organisation–environment (TOE) framework and data from semi-structured interviews, identifies several technological (perceived benefits, compatibility, maturity), organisational (readiness, data quality, trust) and environmental (audit standards, regulation, client readiness) factors influencing the adoption of AI tools in audit practice. While AI has the potential to improve audit quality and deliver value-adding services to audit clients, our study concludes that AI adoption requires a rethink of audit practice considering the perceived lack of control in AI ‘black-box’ potentially rendering audit practice even more hidden from view and exposed to increased scrutiny over audit quality. JEL Classification: M42, O31, O32, O33

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来源期刊

Australian Journal of Management Multiple-

CiteScore

10.60

自引率

4.20%

发文量

期刊介绍： The objectives of the Australian Journal of Management are to encourage and publish research in the field of management. The terms management and research are both broadly defined. The former includes the management of firms, groups, industries, regulatory bodies, government, and other institutions. The latter encompasses both discipline- and problem-based research. Consistent with the policy, the Australian Journal of Management publishes research in accounting, applied economics, finance, industrial relations, political science, psychology, statistics, and other disciplines, provided the application is to management, as well as research in areas such as marketing, corporate strategy, operations management, organisation development, decision analysis, and other problem-focuses paradigms.