The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation and path approach using SMART PLS. The study employs a convenience sampling method, which is augmented with snowball sampling. The sample size was determined using various techniques, yielding a final sample of 228 respondents. The findings indicate that leveraging AI, big data analytics, cloud computing, and deep learning advancements can improve accounting and auditing practices. AI technologies assist businesses in…

• PS
  Prince Sattam bin Abdulaziz University
• DO
  Deanship of Scientific Research, Prince Sattam bin Abdulaziz University

  Award: 2022/02/23557
• DO
  Deanship of Scientific Research, King Saud University