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The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE

Author

Listed:
  • Nora Azima Noordin

    (Faculty of Business, Higher Colleges of Technology, Sharjah Women’s Campus, Sharjah P.O. Box 7947, United Arab Emirates)

  • Khaled Hussainey

    (Faculty of Business and Law, University of Portsmouth, Portsmouth PO1 2UP, UK)

  • Ahmad Faisal Hayek

    (Faculty of Business, Higher Colleges of Technology, Sharjah Women’s Campus, Sharjah P.O. Box 7947, United Arab Emirates)

Abstract

This paper aims to explore external auditors’ perception of the use of artificial intelligence (AI) in the United Arab Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit quality. It also aims to test whether the perception of AI usage and its impact on audit quality differs between local and international external auditors. Data were collected using an online survey from 22 local and 41 international audit firms to achieve these research objectives. Participants were either the auditing manager, audit partners, senior auditors or other personnel who may have experience in the field of accounting and auditing. To test our hypotheses, data analysis was undertaken using reliability and validity tests, descriptive analysis and independent samples t -test. We found that the analysis shows that there is a non-significant difference in the perceived contribution of AI to audit quality between local and international audit firms. All the audit firms, whether local or international, have equal perceived contributions with regard to the audit quality.

Suggested Citation

  • Nora Azima Noordin & Khaled Hussainey & Ahmad Faisal Hayek, 2022. "The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE," JRFM, MDPI, vol. 15(8), pages 1-14, July.
    • Handle: RePEc:gam:jjrfmx:v:15:y:2022:i:8:p:339-:d:877273
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    References listed on IDEAS

    as
    1. Czarnitzki, Dirk & Fernández, Gastón P. & Rammer, Christian, 2023. "Artificial intelligence and firm-level productivity," Journal of Economic Behavior & Organization, Elsevier, vol. 211(C), pages 188-205.
    2. Lina Dagilienė & Lina Klovienė, 2019. "Motivation to use big data and big data analytics in external auditing," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(7), pages 750-782, June.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Laila Dahabiyeh & Omar Mowafi, 2023. "Challenges of using RPA in auditing: A socio‐technical systems approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 30(2), pages 76-86, April.
    2. Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024. "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, vol. 63(C).
    3. Ahmad Faisal Hayek & Nora Azima Noordin & Khaled Hussainey, 2022. "Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 475-500, December.
    4. repec:bcp:journl:v:8:y:2024:i:10:p:2406-2413 is not listed on IDEAS
    5. Muhammad Shaqif Azfar Afandi & Noor Emilina Mohd Nasir & Suraya Ahmad & Nur Syuhada Adnan & Syafiq Abdul Haris Halmi, 2025. "Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends," Information Management and Business Review, AMH International, vol. 17(2), pages 1-14.
    6. Abdulkarim Hamdan J. Alhazmi & Sardar M. N. Islam & Maria Prokofieva, 2025. "The Impact of Artificial Intelligence Adoption on the Quality of Financial Reports on the Saudi Stock Exchange," IJFS, MDPI, vol. 13(1), pages 1-38, February.
    7. Nurul Izzaty Mat Ridzuan & Jamaliah Said & Fazlida Mohd Razali & Dewi Izzwi Abdul Manan & Norhayati Sulaiman, 2022. "Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors," JRFM, MDPI, vol. 15(11), pages 1-14, November.
    8. Abdelaziz Boumakhlouf & Mahmoud Kebieche, 2024. "Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(4), pages 718-739, December.
    9. Lai, Jing, 2025. "Artificial intelligence applications and audit fees: An empirical study," International Review of Economics & Finance, Elsevier, vol. 103(C).
    10. Asmae Ez-Zaidi & Youssef Ghandari, 2025. "The role of new technologies in improving financial audit quality following the financial scandals of the 2000s [Le rôle des nouvelles technologies dans l’amélioration de la qualité de l’audit comptable et financier après les scandales financiers ," Post-Print hal-05366347, HAL.
    11. repec:bhx:ojjacc:v:7:y:2025:i:2:p:30-46:id:2883 is not listed on IDEAS

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