The Use of Artificial Intelligence in Auditing,Task Complexity and Investor's Perception of Auditors'Responsibility——An experimental evidence
In recent years,with the development of information technology,the impact of the use of artificial intelligence(AI)in auditing has received increasing attention.Based on psychological theory and experimental research methods,this paper examines the effect of the use of AI in auditing and task complexity on investor's perception of auditors'responsibility.We find that when a material misstatement is discovered subsequently after the issuance of audit report,investors perceive auditors to be more responsible for using AI to perform audit tasks.We also find that for complex audit tasks,when a material misstatement is discovered after audit,compared with human auditors performing audit tasks,investors'perception of auditors'responsibility is still higher when auditors use AI to perform audit tasks.However,for simple audit tasks,whether it is performed by human auditors or by AI,there is no significant difference in investors'perception of auditors'responsibility.In addition,we find that both audit methodology and the complexity of audit tasks affect investors'perception of auditors'responsibility.This paper has significant implications for audit theory and practice.
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