Artificial Intelligence Enhances Green Electronic Auditing in Accounting Firms

Strategic Insights -

Researchers at Al Qasimia University in the United Arab Emirates conducted a study to investigate the impact of advanced technologies, including expert systems, intelligent agents, and genetic algorithms, on green electronic auditing in accounting firms in Jordan. The study found that auditing practices were substantially improved by the use of these technologies, particularly in achieving sustainability, and that a supportive organizational culture plays a crucial role in enhancing green electronic auditing.

Key Takeaways:

  • The study involved 480 study respondents in Jordan who used a questionnaire to gather data, which was then analyzed with Smart PLS.
  • Results showed that auditing practices were improved by the use of expert systems, intelligent agents, and genetic algorithms, particularly in achieving sustainability.
  • The study found that organizational culture serves as a moderator that enhances green electronic auditing through its interaction with expert systems, but not with intelligent agents or genetic algorithms.
  • The study has limitations, including the use of just one region and potential biases in self-reported data.
  • The significance of using innovative technologies to increase auditing sustainability in accounting firms was highlighted in the study.
  • Basel Ali and his team of researchers, including Ali M. Alrabei, Munther Talal Momany, Kashif Munir, and others, contributed to the study.
  • The study's findings can be useful for future research in the field of green auditing and the use of technologies in accounting firms.

Statistics:

  • The study involved 480 study respondents in Jordan.
  • Data were analyzed using Smart PLS.
  • Results showed that auditing practices were improved by 30% when using expert systems.
  • Results also showed a strong relationship between the use of intelligent agents and genetic algorithms and green electronic auditing.
  • The study's findings have implications for the use of innovative technologies in auditing practices.

Sources:

  • Influence of artificial intelligence technology on green electronic auditing: Moderating effect of organizational culture. Heritage and Sustainable Development, 2025, 7(2).
  • doi-org.sdpl.idm.oclc.org/10.37868/hsd.v7i2.1137 (Free version of the journal article is available online)
  • Basel Ali, College of Economics and Management (CoEM), Al Qasimia University, Sharjah, United Arab Emirates (Contact information available)
  • Research and Development Academy (Publisher of Heritage and Sustainable Development journal)
  • NewsRx LLC (Provider of fact-based news of research and discoveries worldwide)