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The new auditor: what does the future hold

Jacques Hendieh

International Journal of Critical Accounting2025https://doi.org/10.1504/ijca.2025.10071503article
AJG 1ABDC C
Weight
0.50

What the paper says

Artificial intelligence (AI), robotics and automation, and big data analytics are rapidly transforming the external audit profession. This exploratory study investigates how these emerging technologies are currently utilised by external auditors in Lebanon, assessing their advantages, challenges, and auditors' perceptions. Through a comprehensive literature review and a survey conducted among Lebanese external auditors between September and October 2024, the study reveals that 82% of auditors believe these technologies could significantly improve audit quality, particularly in terms of accuracy and efficiency. The study contributes to the theoretical understanding of technology adoption in auditing by developing a framework that links technological integration to perceived audit risk and quality enhancement. From a managerial perspective, the findings suggest that auditing firms should prioritise training on the use of these technologies and address security concerns to foster greater acceptance. Policymakers are encouraged to consider regulatory reforms that ensure the secure use of technologies.

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https://doi.org/https://doi.org/10.1504/ijca.2025.10071503

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@article{jacques2025,
  title        = {{The new auditor: what does the future hold}},
  author       = {Jacques Hendieh},
  journal      = {International Journal of Critical Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijca.2025.10071503},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.