This paper aims to explore external auditors' perception of the use of artificial intelligence (AI) in the United Arab … Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit … international external auditors. Data were collected using an online survey from 22 local and 41 international audit firms to …

This paper aims to explore external auditors' perception of the use of artificial intelligence (AI) in the United Arab … Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit … international external auditors. Data were collected using an online survey from 22 local and 41 international audit firms to …

system (FAS)? Do different accounting professional groups (preparers and external auditors of financial statements) have …? Motivation- The authors consider that there is a need for a comparative analysis between preparers and external auditors of … the Algerian context. It also investigates whether this perception differs between preparers and external auditors of …

This study focused on current research on creative accounting and external auditors as well as prospective topics for … viewer-based literature, 465 research articles dealing with creative accounting and external auditors authored between 1981 … significant impact that technology will have on the growth of creative accounting and external auditors. The survey discovered …

level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit … between the level of external auditors' reliance and the audit efficiency. This study is conducted in government organizations …

level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit … between the level of external auditors' reliance and the audit efficiency. This study is conducted in government organizations …

Research Question - Do external auditors in the United Arab Emirates (UAE) perceive the ease of use and usefulness of … Machine Learning (ML)? Motivation - This study aims to investigate external auditors' perceptions of the ease of use and … gathered from 63 external auditors working for local and global audit firms in the UAE. The study's population comprises …

Research Question - The objective of this article is to help external auditors resume their activities and enhance … which the focus is placed on the spirit and prospective reflection of external auditors. Data - This study uses a … influential variables in the thinking of the external auditors as they represent the evolution during the COVID-19 period while …