Perceptions of Artificial Intelligence (AI) Usage on Auditor Judgment
DOI:
https://doi.org/10.31961/ijaaf.v3i1.2106Keywords:
AI Usage, Auditor Judgment, PerceptionsAbstract
This research aims to examine the relationship between perceptions of the use of Artificial Intelligence (AI) in audit practices and Auditor Judgment in financial audits. A survey method is used to involve students majoring in Accounting as respondents. Data was collected through a specially designed questionnaire and statistical analysis was used to test the hypothesis. The research results reveal that there is a significant influence between the perception of the use of AI in auditing and the auditor's ability to make judgments. Auditors who have a positive perception of AI tend to make more accurate judgments in evaluating the audit entity's financial reports. To the best of our knowledge, this is the first study that exploring a relationship that is still rarely explored in the literature, namely the influence of perceptions of the use of AI in auditing on the Auditor's Judgment ability. This research also provides new insights into how AI technology can contribute as a valuable tool in improving quality in the audit process
Downloads
References
Arens, A. A., Elder, R. J., & Beasley, M. (2012). Auditing and Assurance Services. Pearson Education.
Copeland, B. (2020). Artificial Intelligence. Encyclopedia Britannica.
Estep, C., Griffith, E. E., & MacKenzie, N. L. (2023). How do financial executives respond to the use of artificial intelligence in financial reporting and auditing? In Review of Accounting Studies (Issue 0123456789). Springer US.
Faulconbridge, J., Sarwar, A., & Spring, M. (2023). How Professionals Adapt to Artificial Intelligence: The Role of Intertwined Boundary Work. Journal of Management Studies.
Financial Stability Board. (2017). Artificial Intelligence and Machine Learning in Financial Services - Market Developments and Financial Stability Implications. Financial Stability Board, November, 45.
Fulop, M. T., Topor, D. I., Ionescu, C. A., Cifuentes-Faura, J., & Magdas, N. (2023). Ethical Concerns Associated With Artificial Intelligence in the Accounting Profession: a Curse or a Blessing? Journal of Business Economics and Management, 24(2), 387–404.
Goto, M. (2023). Anticipatory innovation of professional services: The case of auditing and artificial intelligence. Research Policy, 52(8), 104828.
Kaplan, A. M., & Haenlein, M. (2010). Users of the world, unite! The challenges and opportunities of Social Media. Business Horizons, 53(1), 59–68.
Merdekawati, E. (2022). The Effect of Audit Experience and Audit Risk on Audit Judgment with Auditor’s Perceptions of the Code of Ethics of Public Accountants as Moderating Variables. E3S Web of Conferences, 348, 1–9.
Nunnally, J. C. (1994). The assessment of reliability. Psychometric Theory.
Petkov, R. (2020). Artificial Intelligence (AI) and the Accounting Function—A Revisit and a New Perspective for Developing Framework. Journal of Emerging Technologies in Accounting, 17(1), 99–105.
Simon, H. (1982). Administrative Behavior, A Study of Decision. Terjemahan. PT. Bina Aksara.
Singh, S., & Singh, S. (2010). Artificial Intelligence. International Journal of Computer Applications, 6.
Solikin, I., & Darmawan, D. (2023). Impact of Artificial Intelligence in Improving the Effectiveness of Accounting Information Systems. Journal of Wireless Mobile Networks, Ubiquitous Computing, and Dependable Applications, 14(2), 82–93.
Vitor, N., da Costa, R. L., Rui, G., Alvaro, D., Leandro, P., & Klaus, D. (2023). The impact of artificial intelligence in accounting: application in SMEs. International Journal of Electronic Finance, 12(2), 192–214.
Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How Big Data Will Change Accounting. Accounting Horizons, 29(2), 397–407.
Wright, N. S., & Bhattacharjee, S. (2020). Auditors’ Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors’ Judgments. Current Issues in Auditing, 14(2).
Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2023). Ethical impact of artificial intelligence in managerial accounting. International Journal of Accounting Information Systems, 49(March), 100619.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Widya Ais Sahla, Dwianto Mukhtar Latif
This work is licensed under a Creative Commons Attribution 4.0 International License.
