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Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain

Macarena Torroba et al.

International Journal of Accounting Information Systems2025https://doi.org/10.1016/j.accinf.2025.100738article
AJG 2ABDC A
Weight
0.61

Abstract

No abstract available.

15 citations

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https://doi.org/https://doi.org/10.1016/j.accinf.2025.100738

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@article{macarena2025,
  title        = {{Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain}},
  author       = {Macarena Torroba et al.},
  journal      = {International Journal of Accounting Information Systems},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1016/j.accinf.2025.100738},
}

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Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain

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Evidence weight

0.61

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

F · citation impact0.63 × 0.4 = 0.25
M · momentum0.88 × 0.15 = 0.13
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.