Forthcoming and Online First Articles

International Journal of Auditing Technology

International Journal of Auditing Technology (IJAudiT)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Auditing Technology (One paper in press)

Regular Issues

  • Exploring the impact of machine learning tools on auditor decision-making: a qualitative analysis   Order a copy of this article
    by Abdullah E. Alajmi, Abdullah Alenezi 
    Abstract: Machine learning tools are rapidly transforming the auditing landscape. This study investigates the influence of these tools on auditor judgement and decision-making within the audit process. Employing a qualitative research approach, we utilise semi-structured interviews with auditors and information technology (IT) managers from various experience levels and firm sizes. The research explores how auditors interact with ML tools, the factors that influence their trust and reliance on these tools, and the potential impact on their professional judgement and decision-making throughout the audit engagement. By examining these factors, the study aims to contribute valuable insights for both audit professionals and standard setters regarding the effective integration of ML tools in the audit process, while ensuring the continued importance of auditor judgement and professional skepticism.
    Keywords: machine learning; auditor judgement; reliance on technology; professional skepticism.
    DOI: 10.1504/IJAUDIT.2024.10066483
     

 

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