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All Journal Journal of Sharia Economics, Banking and Accounting Journal of Management, Accounting, and Administration
Hady, Aufar Fadlul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Role of Artificial Intelligence in Enhancing the Effectiveness and Efficiency in Audit Firms Hady, Aufar Fadlul; Fitria, Maulidah
Journal of Sharia Economics, Banking and Accounting Vol 2, No 1: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i1.142

Abstract

This research explores how Artificial Intelligence (AI) can revolutionize audit practices by investigating how AI can be implemented in audit firms and the resulting impact on those practices. The research design utilizes a qualitative case study approach, which provides in-depth insight into the adoption of AI within audit firms. By examining the perspectives of auditors, managers, and other stakeholders, this research highlights the factors that influence AI implementation. The research findings reveal that AI offers powerful tools for audit firms, namely automating repetitive tasks, analyzing massive data sets to detect risks, and improving communication and collaboration. These advancements could result in greater efficiency, potentially better audit quality, and more streamlined workflows. However, challenges remain. Auditors may exhibit biases toward human specialists, and data quality is critical to successful AI integration. Overall, this research contributes valuable knowledge to both academic literature and practical applications in auditing.
Artificial Intelligence Adoption and Audit Quality: A Mediating Model of Performance Expectancy in East Java's Public Accounting Firms Hady, Aufar Fadlul; Muhammad Aqil Mudhaffar
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025 (In Progress)
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.198

Abstract

This study aim to investigates the impact of Artificial Intelligence (AI) adoption on audit quality, specifically examining the mediating role of performance expectancy within Public Accounting Firms in East Java. Utilizing a quantitative approach, data from 140 auditors were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results indicate that AI adoption positively affects both audit quality and performance expectancy. Furthermore, performance expectancy significantly impacts audit quality and mediates the relationship between AI adoption and audit quality. This research highlights the critical role of auditors' performance expectations in realizing AI's benefits, offering insights for fostering effective AI integration to enhance audit practices. This research offers empirical evidence from the underrepresented Indonesian context, providing a nuanced understanding of how performance expectancy mediates the AI-audit quality link. It contributes valuable insights for strategic AI implementation in public accounting firms and lays groundwork for future behavioral studies in auditing.
Co-Authors Maulidah Fitria Muhammad Aqil Mudhaffar