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Keywords: External public auditing
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Journal Articles
The influence of organisational, social and individual capabilities on the adoption of artificial intelligence in European public auditing
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research 1–21.
Published: 06 May 2026
... adoption of the AI Act (Regulation EU 2024/1689), aimed at ensuring the trustworthy, ethical and safe use of artificial intelligence (AI). This combination of heightened accountability demands and new regulatory expectations makes the digital transformation of external public auditing not merely...
