How to cite this paper
Musa, A & lefkir, H. (2024). The role of artificial intelligence in achieving auditing quality for small and medium enterprises in the Kingdom of Saudi Arabia.International Journal of Data and Network Science, 8(2), 835-844.
Refrences
Abdolmohammadi, M. J. (1991). Factors affecting auditors’ perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research, 7(2), 535–548. https://doi.org/10.1111/j.1911-3846.1991.tb00828.x
Ajao, O. S., Olamide, J. O., & Ayodejitemitope, A. (2016). Evolution and development of auditing. Unique Journal of Business Management Research, 3(1), 32–40.
Albawwat, I., & Frijat, Y. Al. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribu-tion to audit quality. Accounting, 7(4), 755–762. https://doi.org/10.5267/j.ac.2021.2.009
Alles, M. G., and G. L. Gray. 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. Business Source Premier.
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological bulletin, 103(3), 411.
Aobdia, D. )2019(. Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections. Journal of Accounting and Economics, 67(1), 144–174.
Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). Opportunities for artificial intelligence development in the account-ing domain: the case for auditing. Intelligent Systems in Accounting, Finance and Management, 14(3), 77–86. https://doi.org/10.1002/isaf.277
BOUKEDJANE, P. D. O. (2022). Small And Medium Enterprise And Its Role In Reducing Unemployment Rates In Alge-ria: An Analytical Reading For The Period (2010-2017). Asjp.Cerist.Dz, VIII(April), 860–878. https://www.asjp.cerist.dz/en/downArticle/196/8/1/185995
Chen, Q. L., & Zhou, Z. H. (2016). Unusual formations of superoxo heptaoxomolybdates from peroxo molybdates. Inor-ganic Chemistry Communications, 67(3), 95–98. https://doi.org/10.1016/j.inoche.2016.03.015
Chung, S., & Narasimhan, R. (2001). Perceived value of mandatory audits of small companies. Managerial Auditing Journal, 16(3), 120–123. https://doi.org/10.1108/02686900110385551
Cooper, L. A., Holderness Jr, D. K., Sorensen, T. L., & Wood, D. A. (2019). Robotic process automation in public account-ing. Accounting Horizons, 33(4), 15-35.
Curtis, M. B., & Payne, E. A. (2008). An examination of contextual factors and individual characteristics affecting tech-nology implementation decisions in auditing. International Journal of Accounting Information Systems, 9(2), 104–121. https://doi.org/10.1016/j.accinf.2007.10.002
Dwivedi, Y. K., Rana, N. P., Jeyaraj, A., Clement, M., & Williams, M. D. (2019). Re-examining the Unified Theory of Acceptance and Use of Technology (UTAUT): Towards a Revised Theoretical Model. Information Systems Frontiers, 21(3), 719–734. https://doi.org/10.1007/s10796-017-9774-y
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process? Review of Accounting Studies, 27(3), 938–985. https://doi.org/10.1007/s11142-022-09697-x
Gao, Y., & Han, L. (2021). Implications of Artificial Intelligence on the Objectives of Auditing Financial Statements and Ways to Achieve Them. Microprocessors and Microsystems, 104036. https://doi.org/10.1016/j.micpro.2021.104036
Gonzalez, G. C., Sharma, P. N., & Galletta, D. F. (2012). The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems, 13(3), 248–262. https://doi.org/10.1016/j.accinf.2012.06.009
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and chal-lenges in the implementation of smart robotic process automation in accounting and auditing. ACRN Journal of Fi-nance and Risk Perspectives, 9(1), 90–102. https://doi.org/10.35944/JOFRP.2020.9.1.007
Ha, H. H., & Nguyen, A. H. (2020). Determinants of voluntary audit of small and medium sized enterprises: Evidence from Vietnam. Journal of Asian Finance, Economics and Business, 7(5), 41–50. https://doi.org/10.13106/JAFEB.2020.VOL7.NO5.041
Hasan, A. R. (2022). Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review. Open Journal of Business and Management, 10(01), 440–465. https://doi.org/10.4236/ojbm.2022.101026
Huang, S. M., Hung, Y. C., & Tsao, H. H. (2008). Examining the determinants of computer-assisted audit techniques ac-ceptance from internal auditors’ viewpoints. International Journal of Services and Standards, 4(4), 377–392. https://doi.org/10.1504/IJSS.2008.020054
Kaplan, A., & Haenlein, M. (2019). Siri, Siri, in my hand: Who’s the fairest in the land? On the interpretations, illustra-tions, and implications of artificial intelligence. Business Horizons, 62(1), 15–25. https://doi.org/10.1016/j.bushor.2018.08.004
Keskinen, M., & Tarwireyi, R. C. (2019). A qualitative research on the impact of automation on the audit process, Mas-ter’s Thesis in Business Administration III, 30 Credits, Spring 2019. pp.1-114. http://www.diva-portal.se/smash/get/diva2:1324510/FULLTEXT01.pdf
Knechel, W. R., Niemi, L., & Sundgren, S. (2008). Determinants of Auditor Choice: Evidence from a Small Client Mar-ket. International Journal of Auditing, 12(1), 65–88. https://doi.org/10.1111/j.1099-1123.2008.00370.x
Lee, C. S., & Tajudeen, F. P. (2020). Usage and impact of artificial intelligence on accounting: Evidence from Malaysian organisations. Asian Journal of Business and Accounting, 13(1), 213–239. https://doi.org/10.22452/ajba.vol13no1.8
Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of gen-eralized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327–349. https://doi.org/10.1108/MAJ-05-2013-0877
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1
Nonnenmacher, J., Kruse, F., Schumann, G., & Gómez, J. M. (2021). Using autoencoders for data-driven analysis in inter-nal auditing. Proceedings of the Annual Hawaii International Conference on System Sciences, 2020-Janua, 5748–5757. https://doi.org/10.24251/hicss.2021.697
Noordin, N. A., & Hussainey, K. (2022). Citation: Noordin, Nora Azima. https://doi.org/10.3390/jrfm15080339
Omoteso, K. (2012). The application of artificial intelligence in auditing: Looking back to the future. Expert Systems with Applications, 39(9), 8490–8495. https://doi.org/10.1016/j.eswa.2012.01.098
Palomares, I., Martínez-Cámara, E., Montes, R., García-Moral, P., Chiachio, M., Chiachio, J., Alonso, S., Melero, F. J., Molina, D., Fernández, B., Moral, C., Marchena, R., de Vargas, J. P., & Herrera, F. (2021). A panoramic view and swot analysis of artificial intelligence for achieving the sustainable development goals by 2030: progress and prospects. In Applied Intelligence (Vol. 51, Issue 9). https://doi.org/10.1007/s10489-021-02264-y
Psarras, A., Anagnostopoulos, T., Salmon, I., Psaromiligkos, Y., & Vryzidis, L. (2022). A Change Management Approach with the Support of the Balanced Scorecard and the Utilization of Artificial Neural Networks. Administrative Sciences, 12(2). https://doi.org/10.3390/admsci12020063
PCAOB and internal inspections. Journal of Accounting and Economics 67 (1): 144–174.
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception on the impact of arti-ficial intelligence on professional skepticism and judgment in oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Rikhardsson, P., Thórisson, K. R., Bergthorsson, G., & Batt, C. (2022). Artificial intelligence and auditing in small‐ and medium‐sized firms: Expectations and applications. AI Magazine, 43(3), 323–336. https://doi.org/10.1002/aaai.12066
Sánchez-Medina, A. J., Blázquez-Santana, F., & Alonso, J. B. (2019). Do Auditors Reflect the True Image of the Company Contrary to the Clients’ Interests? An Artificial Intelligence Approach. Journal of Business Ethics, 155(2), 529–545. https://doi.org/10.1007/s10551-017-3496-4
Tripathi, A. (2019). Smes in Saudi Arabia-an Innovative Tool for Country ’ S. 31(2), 261–267.
Yoon, S. (2020). A study on the transformation of accounting based on new technologies: Evidence from korea. Sustaina-bility (Switzerland), 12(20), 1–23. https://doi.org/10.3390/su12208669
Ajao, O. S., Olamide, J. O., & Ayodejitemitope, A. (2016). Evolution and development of auditing. Unique Journal of Business Management Research, 3(1), 32–40.
Albawwat, I., & Frijat, Y. Al. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribu-tion to audit quality. Accounting, 7(4), 755–762. https://doi.org/10.5267/j.ac.2021.2.009
Alles, M. G., and G. L. Gray. 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. Business Source Premier.
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological bulletin, 103(3), 411.
Aobdia, D. )2019(. Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections. Journal of Accounting and Economics, 67(1), 144–174.
Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). Opportunities for artificial intelligence development in the account-ing domain: the case for auditing. Intelligent Systems in Accounting, Finance and Management, 14(3), 77–86. https://doi.org/10.1002/isaf.277
BOUKEDJANE, P. D. O. (2022). Small And Medium Enterprise And Its Role In Reducing Unemployment Rates In Alge-ria: An Analytical Reading For The Period (2010-2017). Asjp.Cerist.Dz, VIII(April), 860–878. https://www.asjp.cerist.dz/en/downArticle/196/8/1/185995
Chen, Q. L., & Zhou, Z. H. (2016). Unusual formations of superoxo heptaoxomolybdates from peroxo molybdates. Inor-ganic Chemistry Communications, 67(3), 95–98. https://doi.org/10.1016/j.inoche.2016.03.015
Chung, S., & Narasimhan, R. (2001). Perceived value of mandatory audits of small companies. Managerial Auditing Journal, 16(3), 120–123. https://doi.org/10.1108/02686900110385551
Cooper, L. A., Holderness Jr, D. K., Sorensen, T. L., & Wood, D. A. (2019). Robotic process automation in public account-ing. Accounting Horizons, 33(4), 15-35.
Curtis, M. B., & Payne, E. A. (2008). An examination of contextual factors and individual characteristics affecting tech-nology implementation decisions in auditing. International Journal of Accounting Information Systems, 9(2), 104–121. https://doi.org/10.1016/j.accinf.2007.10.002
Dwivedi, Y. K., Rana, N. P., Jeyaraj, A., Clement, M., & Williams, M. D. (2019). Re-examining the Unified Theory of Acceptance and Use of Technology (UTAUT): Towards a Revised Theoretical Model. Information Systems Frontiers, 21(3), 719–734. https://doi.org/10.1007/s10796-017-9774-y
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process? Review of Accounting Studies, 27(3), 938–985. https://doi.org/10.1007/s11142-022-09697-x
Gao, Y., & Han, L. (2021). Implications of Artificial Intelligence on the Objectives of Auditing Financial Statements and Ways to Achieve Them. Microprocessors and Microsystems, 104036. https://doi.org/10.1016/j.micpro.2021.104036
Gonzalez, G. C., Sharma, P. N., & Galletta, D. F. (2012). The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems, 13(3), 248–262. https://doi.org/10.1016/j.accinf.2012.06.009
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and chal-lenges in the implementation of smart robotic process automation in accounting and auditing. ACRN Journal of Fi-nance and Risk Perspectives, 9(1), 90–102. https://doi.org/10.35944/JOFRP.2020.9.1.007
Ha, H. H., & Nguyen, A. H. (2020). Determinants of voluntary audit of small and medium sized enterprises: Evidence from Vietnam. Journal of Asian Finance, Economics and Business, 7(5), 41–50. https://doi.org/10.13106/JAFEB.2020.VOL7.NO5.041
Hasan, A. R. (2022). Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review. Open Journal of Business and Management, 10(01), 440–465. https://doi.org/10.4236/ojbm.2022.101026
Huang, S. M., Hung, Y. C., & Tsao, H. H. (2008). Examining the determinants of computer-assisted audit techniques ac-ceptance from internal auditors’ viewpoints. International Journal of Services and Standards, 4(4), 377–392. https://doi.org/10.1504/IJSS.2008.020054
Kaplan, A., & Haenlein, M. (2019). Siri, Siri, in my hand: Who’s the fairest in the land? On the interpretations, illustra-tions, and implications of artificial intelligence. Business Horizons, 62(1), 15–25. https://doi.org/10.1016/j.bushor.2018.08.004
Keskinen, M., & Tarwireyi, R. C. (2019). A qualitative research on the impact of automation on the audit process, Mas-ter’s Thesis in Business Administration III, 30 Credits, Spring 2019. pp.1-114. http://www.diva-portal.se/smash/get/diva2:1324510/FULLTEXT01.pdf
Knechel, W. R., Niemi, L., & Sundgren, S. (2008). Determinants of Auditor Choice: Evidence from a Small Client Mar-ket. International Journal of Auditing, 12(1), 65–88. https://doi.org/10.1111/j.1099-1123.2008.00370.x
Lee, C. S., & Tajudeen, F. P. (2020). Usage and impact of artificial intelligence on accounting: Evidence from Malaysian organisations. Asian Journal of Business and Accounting, 13(1), 213–239. https://doi.org/10.22452/ajba.vol13no1.8
Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of gen-eralized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327–349. https://doi.org/10.1108/MAJ-05-2013-0877
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1
Nonnenmacher, J., Kruse, F., Schumann, G., & Gómez, J. M. (2021). Using autoencoders for data-driven analysis in inter-nal auditing. Proceedings of the Annual Hawaii International Conference on System Sciences, 2020-Janua, 5748–5757. https://doi.org/10.24251/hicss.2021.697
Noordin, N. A., & Hussainey, K. (2022). Citation: Noordin, Nora Azima. https://doi.org/10.3390/jrfm15080339
Omoteso, K. (2012). The application of artificial intelligence in auditing: Looking back to the future. Expert Systems with Applications, 39(9), 8490–8495. https://doi.org/10.1016/j.eswa.2012.01.098
Palomares, I., Martínez-Cámara, E., Montes, R., García-Moral, P., Chiachio, M., Chiachio, J., Alonso, S., Melero, F. J., Molina, D., Fernández, B., Moral, C., Marchena, R., de Vargas, J. P., & Herrera, F. (2021). A panoramic view and swot analysis of artificial intelligence for achieving the sustainable development goals by 2030: progress and prospects. In Applied Intelligence (Vol. 51, Issue 9). https://doi.org/10.1007/s10489-021-02264-y
Psarras, A., Anagnostopoulos, T., Salmon, I., Psaromiligkos, Y., & Vryzidis, L. (2022). A Change Management Approach with the Support of the Balanced Scorecard and the Utilization of Artificial Neural Networks. Administrative Sciences, 12(2). https://doi.org/10.3390/admsci12020063
PCAOB and internal inspections. Journal of Accounting and Economics 67 (1): 144–174.
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception on the impact of arti-ficial intelligence on professional skepticism and judgment in oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Rikhardsson, P., Thórisson, K. R., Bergthorsson, G., & Batt, C. (2022). Artificial intelligence and auditing in small‐ and medium‐sized firms: Expectations and applications. AI Magazine, 43(3), 323–336. https://doi.org/10.1002/aaai.12066
Sánchez-Medina, A. J., Blázquez-Santana, F., & Alonso, J. B. (2019). Do Auditors Reflect the True Image of the Company Contrary to the Clients’ Interests? An Artificial Intelligence Approach. Journal of Business Ethics, 155(2), 529–545. https://doi.org/10.1007/s10551-017-3496-4
Tripathi, A. (2019). Smes in Saudi Arabia-an Innovative Tool for Country ’ S. 31(2), 261–267.
Yoon, S. (2020). A study on the transformation of accounting based on new technologies: Evidence from korea. Sustaina-bility (Switzerland), 12(20), 1–23. https://doi.org/10.3390/su12208669