...Md Jahidur Rahman; Hongtao Zhu; Li Yue Purpose This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality. Design/methodology/approach This study empirically examines the abovementioned research...

...Rizwan Khan; Erwin Adi; Omar Hussain Purpose This paper aims to develop an artificial intelligence (AI) audit tool for auditing text-based evidence and determine its efficiency and effectiveness. Design/methodology/approach A manual audit checklist and an AI audit tool are developed with fuzzy...

...Rebecca Chung‐Fern Wu Investigates the possibility of applying artificial intelligence to solve practical auditing problems faced by the public sector, namely the tax auditor of the Internal Revenue Services, when targeting firms for further investigation. Suggests that organizations which...