How to cite this paper
Albawwat, I & Frijat, Y. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality.Accounting, 7(4), 755-762.
Refrences
Abdelraheem, A., Hussaien, A., Mohammed, M., & Elbokhari, Y. (2020). The effect of information technology on the quality of accounting information. Accounting, 7(1), 191-196.
Abdullah, K. A. (1982). The audit profession in Jordan and Kuwait: A comparative analytical study. Dirasat Journal, 9(2), 131-151.
Alles, M. G., & Gray, G. L. (2020). Will the medium become the message? A framework for understanding the coming automation of the audit process. Journal of Information Systems, 34(2), 109-130.
Al-Sayyed, S., Al-Aroud, S., & Zayed, L. (2020). The effect of artificial intelligence technologies on audit evidence. Accounting, 7(2), 281-288.
BAI, G. H. (2017). Research on the Application and Influence of Auditing Artificial Intelligence. DEStech Transactions on Social Science, Education and Human Science, (eiem).
Burns, R. P., & Burns, R. (2008). Business research methods and statistics using SPSS. Sage.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Dictionary, C. (2015). Cambridge dictionaries online.
Elliot, V. H., Paananen, M., & Staron, M. (2020). Artificial intelligence for decision-makers. Journal of Emerging Technologies in Accounting, 17(1), 51-55.
Fanani, Z., Budi, V., & Utama, A. (2020). Specialist tenure of audit partner and audit quality. Accounting, 7(3), 573-580.
FRC (2020). AQR The Use of Technology in the Audit of Financial Statements March 2020. Retrieved from Financial Reporting Council: https://www.frc.org.uk/getattachment/1c1478e7-3b2e-45dc-9369-c3df8d3c3a16/AQT-Review_Technology_20.pdf
Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics and Management, 8(3), 1451.
Harris, S. B. (2017). Technology and the Audit of Today and Tomorrow. Hentet, 5, 2018.
Hempel, J. (2018). Want to prove your business is fair? Audit your algorithm. Wired, 5 September.
Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2008). An examination of audit information technology use and perceived importance. Accounting Horizons, 22(1), 1-21.
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115-122.
Kotrlik, J. W. K. J. W., & Higgins, C. C. H. C. C. (2001). Organizational research: Determining appropriate sample size in survey research appropriate sample size in survey research. Information Technology, Learning, and Performance Journal, 19(1), 43.
Law, K., & Shen, M. (2020). How Does Artificial Intelligence Shape the Audit Industry?. Available at SSRN 3718343.
Li, Q., & Liu, J. (2020). Development of an intelligent NLP-based audit plan knowledge discovery system. Journal of Emerging Technologies in Accounting, 17(1), 89-97.
Mlekus, L., Bentler, D., Paruzel, A., Kato-Beiderwieden, A. L., & Maier, G. W. (2020). How to raise technology acceptance: user experience characteristics as technology-inherent determinants. Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO), 51(3), 273-283.
Moffitt, K. C., Rozario, A. M., & Vasarhelyi, M. A. (2018). Robotic process automation for auditing. Journal of Emerging Technologies in Accounting, 15(1), 1-10.
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 1-26.
Pallant, J. (2011). Survival manual. A step by step guide to data analysis using SPSS.
Raphael, J. (2015). How artificial intelligence can boost audit quality. CFO Magazine (CFO. com), June, 15.
Raphael, J. (2017). Rethinking the Audit: Innovation Is Transforming How Audits Are Conducted-and Even What It Means to Be an Auditor. Journal of Accountancy, 223(4), 28.
Schmidt, P. J., Church, K. S., & Riley, J. (2020). Clinging to excel as a security blanket: investigating accountants’ resistance to emerging data analytics technology. Journal of Emerging Technologies in Accounting, 17(1), 33-39.
Solaimani, R., Mohammed, S., Rashed, F., & Elkelish, W. W. (2020). The Impact of Artificial Intelligence on Corporate Control. Corporate Ownership & Control, 17(3), 171-178.
Stancheva-Todorova, E. P. (2018). How artificial intelligence is challenging accounting profession. Journal of International Scientific Publications Economy & Business, 12, 126-141.
Ucoglu, D. (2020). Effects of artificial intelligence technology on accounting profession and education. Pressacademia, 11, 16-21.
Abdullah, K. A. (1982). The audit profession in Jordan and Kuwait: A comparative analytical study. Dirasat Journal, 9(2), 131-151.
Alles, M. G., & Gray, G. L. (2020). Will the medium become the message? A framework for understanding the coming automation of the audit process. Journal of Information Systems, 34(2), 109-130.
Al-Sayyed, S., Al-Aroud, S., & Zayed, L. (2020). The effect of artificial intelligence technologies on audit evidence. Accounting, 7(2), 281-288.
BAI, G. H. (2017). Research on the Application and Influence of Auditing Artificial Intelligence. DEStech Transactions on Social Science, Education and Human Science, (eiem).
Burns, R. P., & Burns, R. (2008). Business research methods and statistics using SPSS. Sage.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Dictionary, C. (2015). Cambridge dictionaries online.
Elliot, V. H., Paananen, M., & Staron, M. (2020). Artificial intelligence for decision-makers. Journal of Emerging Technologies in Accounting, 17(1), 51-55.
Fanani, Z., Budi, V., & Utama, A. (2020). Specialist tenure of audit partner and audit quality. Accounting, 7(3), 573-580.
FRC (2020). AQR The Use of Technology in the Audit of Financial Statements March 2020. Retrieved from Financial Reporting Council: https://www.frc.org.uk/getattachment/1c1478e7-3b2e-45dc-9369-c3df8d3c3a16/AQT-Review_Technology_20.pdf
Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics and Management, 8(3), 1451.
Harris, S. B. (2017). Technology and the Audit of Today and Tomorrow. Hentet, 5, 2018.
Hempel, J. (2018). Want to prove your business is fair? Audit your algorithm. Wired, 5 September.
Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2008). An examination of audit information technology use and perceived importance. Accounting Horizons, 22(1), 1-21.
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115-122.
Kotrlik, J. W. K. J. W., & Higgins, C. C. H. C. C. (2001). Organizational research: Determining appropriate sample size in survey research appropriate sample size in survey research. Information Technology, Learning, and Performance Journal, 19(1), 43.
Law, K., & Shen, M. (2020). How Does Artificial Intelligence Shape the Audit Industry?. Available at SSRN 3718343.
Li, Q., & Liu, J. (2020). Development of an intelligent NLP-based audit plan knowledge discovery system. Journal of Emerging Technologies in Accounting, 17(1), 89-97.
Mlekus, L., Bentler, D., Paruzel, A., Kato-Beiderwieden, A. L., & Maier, G. W. (2020). How to raise technology acceptance: user experience characteristics as technology-inherent determinants. Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO), 51(3), 273-283.
Moffitt, K. C., Rozario, A. M., & Vasarhelyi, M. A. (2018). Robotic process automation for auditing. Journal of Emerging Technologies in Accounting, 15(1), 1-10.
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 1-26.
Pallant, J. (2011). Survival manual. A step by step guide to data analysis using SPSS.
Raphael, J. (2015). How artificial intelligence can boost audit quality. CFO Magazine (CFO. com), June, 15.
Raphael, J. (2017). Rethinking the Audit: Innovation Is Transforming How Audits Are Conducted-and Even What It Means to Be an Auditor. Journal of Accountancy, 223(4), 28.
Schmidt, P. J., Church, K. S., & Riley, J. (2020). Clinging to excel as a security blanket: investigating accountants’ resistance to emerging data analytics technology. Journal of Emerging Technologies in Accounting, 17(1), 33-39.
Solaimani, R., Mohammed, S., Rashed, F., & Elkelish, W. W. (2020). The Impact of Artificial Intelligence on Corporate Control. Corporate Ownership & Control, 17(3), 171-178.
Stancheva-Todorova, E. P. (2018). How artificial intelligence is challenging accounting profession. Journal of International Scientific Publications Economy & Business, 12, 126-141.
Ucoglu, D. (2020). Effects of artificial intelligence technology on accounting profession and education. Pressacademia, 11, 16-21.