أثر أدوات الذكاء الاصطناعي على جودة عمليات التدقيق
Year: 2026
Type: dissertation
Study design: Observational Study
Abstract: This study investigates the impact of artificial intelligence tools on the quality of audit processes. It focuses on the role of AI tools in supporting audit procedures and improving audit quality. The study examines the relationship between the use of artificial intelligence tools and audit quality, based on the perspectives of a sample of auditors and accounting academics in Erbil, Iraq.
Authors: Mamaseni, Najat Omer, Mahmood
Institution: Erbil Polytechnic University
Language: Arabic
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7223476782