@article{202402.1198, doi = {10.20944/preprints202402.1198.v1}, url = {https://doi.org/10.20944/preprints202402.1198.v1}, year = 2024, month = {February}, publisher = {Preprints}, author = {Mohammad Mahmoud Humeedat}, title = {The Moderating Effect of Auditor Size in the Relationship between Using Artificial Intelligence Techniques and Fraud Risk Assessment}, journal = {Preprints} }