Influence of artificial intelligence technology on green electronic auditing: Moderating effect of organizational culture

Abstract

This study investigated the impact of the use of advanced technologies, namely expert systems, intelligent agents, and genetic algorithms, on green electronic auditing in accounting firms in Jordan. Research data were gathered from 480 study respondents through a questionnaire, and data were analyzed with Smart PLS. Results show that auditing practices were substantially improved by the use of these technologies, through the achievement of sustainability, and that these technologies became more effective with a supportive organizational culture. Results also show a strong relationship between the technologies, namely, expert systems, intelligent agents, and genetic algorithms. and green electronic auditing. This study demonstrated that organizational culture serves as a moderator that enhances green electronic auditing through its interaction with expert systems; however, not with intelligent agents or genetic algorithms. The study limitations include the use of just one region and likely biases in self-reported data. The use of technologies in other settings and other factors that affect green auditing practices can be examined in future studies. In general, the significance of using innovative technologies to increase auditing sustainability in accounting firms was elucidated in this study.