Man&Machine:Artificial Intelligence’s Role in Shaping Auditor’s Professional Scepticism  

作　　者：Ilyass Chaker 

机构地区：[1]Department of Accounting–Auditing–Control and Finance,IAE Tours Loire Valley–VALLOREM(VAL de LOire REcherche en Management),University of Tours,Tours,France

出　　处：《Journal of Modern Accounting and Auditing》2024年第4期171-181,共11页现代会计与审计（英文版）

摘　　要：This study aims to investigate how auditors’reliance on artificial intelligence(AI)impacts their professional scepticism in the French auditing profession.While artificial intelligence offers benefits,like improved audit efficiency,concerns arise regarding its potential to reduce scepticism.Using a multiple regression approach with maximum likelihood estimation,we analyzed 107 responses from external auditors.The findings reveal a significant positive association between AI reliance and professional scepticism,moderated by trait scepticism.The study contributes to the existing literature by shedding light on the complex interplay between technological adoption and individual judgment in auditing.It offers insights into the French context and emphasizes the importance of understanding how AI affects professional scepticism among auditors.Additionally,the findings underscore the crucial role of individual auditor traits,such as scepticism levels,in shaping their responses to technological advancements in auditing practices.

关 键 词：artificial intelligence automated tools SCEPTICISM due professional care 

分 类 号：F239[经济管理—会计学] TP18[经济管理—国民经济]