Title:

Artificial Intelligence in audit

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Sztuczna inteligencja w audycie

Creator:

Karmańska, Anna

Subject and Keywords:

audit ; artificial intelligence ; machine learning ; audyt ; sztuczna inteligencja ; uczenie maszynowe

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2022; vol. 66, nr 4, s. 87-99

Abstrakt:

The main objective of this paper is to identify the benefits of applying the Artificial Intelligence (AI) in the audit sector. The study employed a questionnaire for a research sample including 206 auditing and accounting practitioners and students. Data were collected via an online survey. A principal axis factor analysis with the Promax rotation was conducted to assess the underlying structure for the points of the questionnaire. The research outcomes indicate that, in the opinion of the respondents, AI adoption increases audit efficiency, and enhances client communication and service. Finally, AI can also automate time-consuming and routine tasks. The three indicated factors account for 62.223% variance. The findings reveal the advantages of AI adoption and could support managers in deploying new technology in their organizations. The research limitation concerns the fact that this study focused only on respondents from Poland.

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2022

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/pn.2022.4.06

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2022; vol. 66, nr 4

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-SA 4.0

Location:

Uniwersytet Ekonomiczny we Wrocławiu