Version 1
: Received: 20 February 2024 / Approved: 21 February 2024 / Online: 22 February 2024 (01:39:16 CET)
How to cite:
Humeedat, M.M. The Moderating Effect of Auditor Size in the Relationship between Using Artificial Intelligence Techniques and Fraud Risk Assessment. Preprints2024, 2024021198. https://doi.org/10.20944/preprints202402.1198.v1
Humeedat, M.M. The Moderating Effect of Auditor Size in the Relationship between Using Artificial Intelligence Techniques and Fraud Risk Assessment. Preprints 2024, 2024021198. https://doi.org/10.20944/preprints202402.1198.v1
Humeedat, M.M. The Moderating Effect of Auditor Size in the Relationship between Using Artificial Intelligence Techniques and Fraud Risk Assessment. Preprints2024, 2024021198. https://doi.org/10.20944/preprints202402.1198.v1
APA Style
Humeedat, M.M. (2024). The Moderating Effect of Auditor Size in the Relationship between Using Artificial Intelligence Techniques and Fraud Risk Assessment. Preprints. https://doi.org/10.20944/preprints202402.1198.v1
Chicago/Turabian Style
Humeedat, M.M. 2024 "The Moderating Effect of Auditor Size in the Relationship between Using Artificial Intelligence Techniques and Fraud Risk Assessment" Preprints. https://doi.org/10.20944/preprints202402.1198.v1
Abstract
In recent years, the implementation of artificial intelligence (AI) in accounting has grown in many domains, including auditing. AI permits auditors to evaluate large data sets and rapidly identify discrepancies and sequences in audit. This means auditors can review all of a client's transactions via a low time and effort. This entails auditing firms investing heavily in technological infrastructure as well as training their human resources to use cutting-edge AI technologies. Thus, this research sought to investigate the impact of the use of AI techniques by Jordanian external auditors in fraud risk assessment, the moderating effect of auditor size. The descriptive analytical method was used by distributing 280 questionnaires electronically to auditors employed in auditing firms operating in Jordan, The result reveals that AI techniques are extremely beneficial in fraud risk assessment at all levels, and the relationship between the use of AI techniques and the assessment of fraud risk has improved as auditor size has increased.
Keywords
Artificial intelligence; Expert System; Artificial Neural Networks; Machine Learning; Large Language Model; Fraud Risk Assessment.
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
