Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China
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DOI: 10.1108/maj-03-2023-3846
Abstract: 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 question based… read more here.
Keywords: efficiency; audit quality; audit firms; firms clients ... See more keywords