This study aims to investigate the nexus between expert systems and the compliance level with sustainable development goals. Furthermore, it aims to explore the mediating influence of audit quality.
To empirically examine the study model, a descriptive analytical approach has been adopted and executed in a rigorous manner. The data were gathered using a survey. More plainly, 133 surveys were distributed to employees in the Ministry of Telecommunications and Digital Economy, State of Palestine. Partial least squares-structural equation modeling (PLS-SEM) was carried out to examine the proposed hypotheses.
The findings reveal that expert systems as a key artificial intelligence model, have a positive and statistically significant impact on sustainable development goals attainment. Notwithstanding, the outcomes unveil that audit quality exerts a positive, albeit insignificant, mediating impact. Theoretically, the study results endorse the argument that sustainable development goals are predominantly action-oriented and reinforced by organizational capabilities rather than being merely contingent on governance mechanisms. More specifically, in unstable contexts, expert systems enhance internal informational capabilities and mitigate dependence on conventional governance systems such as audit quality, consequently exerting a direct impact on compliance with sustainable development goals.
The outcomes highlight the significance of increasing investment in expert system models and strengthening institutional audit frameworks, particularly in unstable and resource-constrained contexts, to foster ongoing engagement in sustainable development goals practices.
To the best of the authors’ knowledge, this is the first study that evaluates the impact of expert systems on sustainable development goals attainment by testing audit quality as a mediating factor. The analysis reveals a novel result indicating no mediating effect of audit quality, as expert systems reinforce internal informational capabilities and alleviate reliance on audit mechanisms, yielding a more direct influence on sustainability compliance.
