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Impact of Artificial Intelligence on Audit Quality of Listed Oil and Gas Firms in Nigeria

Author

Listed:
  • Muhammad Auwal Ahmad

    (Nigeria Police Academy, Nigeria)

Abstract

This study investigates the impact of Artificial Intelligence (AI) on the audit quality of listed oil and gas firms in Nigeria. The population comprises 8 oil and gas companies quoted on the Nigeria Exchange Group Ltd. Data were gathered from the published annual reports and accounts of the quoted oil and gas companies for the period of five years (2019-2023). The data were analyzed using panel regression techniques. Findings revealed a significant positive relationship between AI adoption and audit quality, indicating that firms that utilize AI technologies in audit processes report higher levels of audit reliability and transparency. Additionally, firm size and profitability positively influenced audit quality, while leverage showed a negative but weak association. The study concludes that AI plays a critical role in enhancing audit effectiveness and recommends that firms and regulators promote the integration of AI in auditing practices, supported by relevant training and regulatory frameworks.

Suggested Citation

  • Muhammad Auwal Ahmad, 2025. "Impact of Artificial Intelligence on Audit Quality of Listed Oil and Gas Firms in Nigeria," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 6(6).
    • Handle: RePEc:cwk:ajocsk:2025-08
    DOI: 10.59413/ajocs/v6.i6.8
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    References listed on IDEAS

    as
    1. Isaiah Oluwasegun Adeoye & Rufus Ishola Akintoye & Theophilus Anaekenwa Aguguom & Olubusola Ayoola Olagunju, 2023. "Artificial intelligence and audit quality: Implications for practicing accountants," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 13(11), pages 756-772.
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    More about this item

    Keywords

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    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • C88 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other Computer Software

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