مجلة الإقتصاد الجديد
Volume 17, Numéro 1, Pages 143-158
2026-01-01

The Divergent Impact Of Artificial Intelligence On The Accounting And Auditing Profession – A Survey Study -



Authors : Saidi Fares .

Abstract

This study aimed to shed light on the concept of artificial intelligence (AI) and its various applications in accounting and auditing, as well as to analyze the effects of these intelligent technologies on accounting and auditing practices. To achieve the study’s objectives, a questionnaire was used as the primary research tool, resulting in 82 valid responses that were statistically analyzed using the SPSS V25. The findings revealed that AI applications have numerous statistically significant positive effects on the accounting and auditing profession, mainly reflected in the speed of task completion, improved quality and accuracy of outputs, and enhanced ability to detect fraud. Conversely, the results also indicated the existence of potential challenges and negative impacts, particularly those related to cybersecurity risks.

Keywords

Artificial Intelligence ; Digital Transformation ; Digital Accounting ; Electronic Auditing ; Process Automation

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