Measuring the ethical consequences of using artificial intelligence in auditing financial statements
Subject Areas :
1 - Department of Acconting, Science and Research Branch, Islamic Azad University,Tehran, Iran.
2 - استادیار دانشگاه آزاد واحد تهران شرق
Keywords: Artificial intelligence, Ethics, Audit quality of financial statements,
Abstract :
Artificial intelligence technologies have transformed the normal life and work patterns and as a result have caused irreversible changes in the social environment. All disciplines and professions are restructuring or improving their strategies, organizations, products, and procedures. The field of auditing is no exception to this rule. While artificial intelligence has countless advantages, the use of artificial intelligence in auditing has its own risks and ethical implications. The ethical risks associated with the use of technology need to be corrected, so that by correcting the ethical risks, this profession can maximize the benefits. In this research, by identifying the ethical risks of using artificial intelligence in auditing, in addition to raising awareness, we are trying to investigate the impact of ethical approaches adopted in intelligent systems on improving audit performance. The current research is considered a quantitative research in terms of practical purpose, in terms of causal nature and in terms of data. The statistical population of this research is all auditors of private institutions and government organizations, and 384 questionnaires have been collected as a statistical sample of the research. In order to collect research data, a questionnaire was used and structural equation method was used to test research hypotheses. Research findings show that ethical approaches derived from artificial intelligence have a direct impact on internal control strategies. Also, internal control strategies derived from auditor's ethical approaches in the use of artificial intelligence will have a direct impact on improving audit performance.
