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Artificial intelligence (AI) technologies have become one of the most important topics that have become widespread owing to their practical applications. One of their most important applications is in the auditing field. This study aims to investigate the effect of readiness, facilitating conditions, and technical capability on the quality of auditing, as well as the mediating role of AI technology integration in this relationship. The questionnaire was used to collect data from Iraqi companies. The results show that facilitating conditions and technical capability positively affect auditing quality, while auditor readiness does not affect auditing quality. In contrast, AI technology integration mediates this relationship. The present study makes a significant contribution to practical and theoretical literature.

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Discovering AI Technology Integration in Quality of Auditing: The Effect of Auditor Readiness, Facilitating Conditions, and Technical Capability

  • 会议论文

  • 发表日期：

    2026年

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  • Mushtaq Yousif Alhasnawi,
  • Husni Hasan Samara,
  • Taimaa Kharoub,
  • Mohammad Zakaria Alqudah,
  • Hussein Falah Hasan,
  • Ahmad Shatnawi,
  • Laith Yousef Bani Hani

摘要

Artificial intelligence (AI) technologies have become one of the most important topics that have become widespread owing to their practical applications. One of their most important applications is in the auditing field. This study aims to investigate the effect of readiness, facilitating conditions, and technical capability on the quality of auditing, as well as the mediating role of AI technology integration in this relationship. The questionnaire was used to collect data from Iraqi companies. The results show that facilitating conditions and technical capability positively affect auditing quality, while auditor readiness does not affect auditing quality. In contrast, AI technology integration mediates this relationship. The present study makes a significant contribution to practical and theoretical literature.