Noordin, Nora Azima; Hussainey, Khaled; Hayek, Ahmad Faisal - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-14
This paper aims to explore external auditors' perception of the use of artificial intelligence (AI) in the United Arab … Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit … international external auditors. Data were collected using an online survey from 22 local and 41 international audit firms to …