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The Impact of the Use of Artificial Intelligence on the Development of External Audit Efficiency in Jordanian Mining and Extractive Corporations

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  • Ali Mustafa Magablih

Abstract

This study aims to identify the impact of the use of artificial intelligence on the development of external audit efficiency in Jordanian public shareholding and mining and extractive companies. The sample of the study consisted of (56) external auditors in (13) Jordanian mining and extractive corporations. The descriptive approach and analytical approach were also used for its occasion in achieving the objectives of the study. The data was processed statistically using arithmetic averages and multiple regression analysis.The study found a statistical impact of artificial intelligence on the development of external audit efficiency in Jordanian mining and extractive corporations, and the existence of a statistical impact of artificial intelligence, represented in- (Planning, carrying out control tests and basic tests of operations, carrying out analytical procedures and detailed tests of balances, auditing subsequent events and future commitments prior to the issuance of the auditor's report) in improving all dimensions of governance (effective governance framework, disclosure and transparency, shareholder equality, responsibilities of the Board of Directors, role of stakeholders) in mining companies and extraction companies in Jordanian Public Shareholding.In light of the results of the study, it recommended that the total reliance on artificial intelligence be made easier for auditors, which has a high positive impact.

Suggested Citation

  • Ali Mustafa Magablih, 2025. "The Impact of the Use of Artificial Intelligence on the Development of External Audit Efficiency in Jordanian Mining and Extractive Corporations," Accounting and Finance Research, Sciedu Press, vol. 14(2), pages 1-13, May.
    • Handle: RePEc:jfr:afr111:v:14:y:2025:i:2:p:13
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    References listed on IDEAS

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    2. Basman Aldalayeen, 2017. "Does Corporate Governance Affect the Financial Performance? Analysis of Findings from Jordanian Banks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(4), pages 123-123, March.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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