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From Checklists to Algorithms: Historical Trajectories and the Transformative Role of Artificial Intelligence in Auditing

Author

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  • Aysha N. AlSalih

    (Department of Accounting, College of Business Administration, Princess Nourah bint Abdulrahman University,)

Abstract

This conceptual study explores the historical evolution of auditing and evaluates the disruptive potential of artificial intelligence (AI) in reshaping core audit structures. Using institutional theory and models of technological disruption, it maps critical phases in audit development and identifies AI's impact across five domains: audit quality, efficiency, ethics, governance, and regulatory responsiveness. The study formulates theoretical propositions to clarify both opportunities and risks of AI integration. Findings suggest a historical pattern of reactive adaptation in auditing, with implications for ethics and competence development. The research offers practical and regulatory guidance and contributes original insights into the intersection of AI and Shariah-compliant audit systems.

Suggested Citation

  • Aysha N. AlSalih, 2025. "From Checklists to Algorithms: Historical Trajectories and the Transformative Role of Artificial Intelligence in Auditing," International Journal of Economic Performance (IJEP), ALPEC The performance of Algerian economic institutions in light of international economic mobility , Boumerdes University, vol. 8(02), pages :31-45, December.
    • Handle: RePEc:bjm:ijep00:v:8:y:2025:i:02:id:375
    DOI: 10.54241/2065-008-002-003
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    References listed on IDEAS

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    3. repec:eme:aaaj00:09513579610121956 is not listed on IDEAS
    4. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.
    5. Garry D. Carnegie & Christopher J. Napier, 1996. "Critical and interpretive histories: insights into accounting’s present and future through its past," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 9(3), pages 7-39, August.
    6. Jörgen Sandberg & Mats Alvesson, 2021. "Meanings of Theory: Clarifying Theory through Typification," Journal of Management Studies, Wiley Blackwell, vol. 58(2), pages 487-516, March.
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