AI TRANSLATION'S IMPACT ON LEGAL AUDIT QUALITY IN MOROCCO'S BIG FOUR
Palabras clave:
Audit Quality, AI, ChatGPT, Translation, Big Four, MoroccoResumen
The integration of artificial intelligence (AI) has brought forth transformative changes across industries, and the field of auditing is no exception. With the rise of AI technologies, Auditors are now reflecting on and rethinking traditional methods to enhance audit quality and efficiency through AI technologies. This article aims to study the impact of the use of ChatGPT as a translation tool on the quality of legal audit. To achieve our objective, we have compiled a sample of auditors working in audit firms that are members of the Big Four networks. The choice of audit giants is explained by the existence of several firms from different countries, highlighting the multilingual aspect. The collection of data was carried out through a questionnaire and their analysis was made by SPSS (linear regression). The results revealed that the perceived utility of ChatGPT exhibited the highest correlation with the quality of legal audit tasks conducted in languages unfamiliar to the auditors.
Citas
Eulerich, M., & Wood, D. A. (2023). A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process. Advance online publication. Retrieved from https://ssrn.com/abstract=4519583
Emett, S. A., Eulerich, M., Lipinski, E., Prien, N., & Wood, D. A. (2023). Leveraging ChatGPT for Enhancing the Internal Audit Process – A Real-World Example from a Large Multinational Company. Advance online publication. Retrieved from https://ssrn.com/abstract=4514238
Fedyk, A., Fedyk, T., Hodson, J., & Khimich, N. V. (2022). Is Artificial Intelligence Improving the Audit Process? Review of Accounting Studies, 27, 938–985. Advance online publication. Retrieved from https://ssrn.com/abstract=3853231
Fotoh, L., & Mugwira, T. (2023). The Use of ChatGPT in External Audits: Implications and Future Research. Advance online publication. Retrieved from https://ssrn.com/abstract=4453835
Gu, H., Schreyer, M., Moffitt, K., & Vasarhelyi, M. A. (2023). Artificial Intelligence Co-Piloted Auditing. Advance online publication. Retrieved from https://ssrn.com/abstract=4444763
Law, K., & Shen, M. (2020). How Does Artificial Intelligence Shape Audit Firms? Nanyang Business School Research Paper No. 20-31. Advance online publication. Retrieved from https://ssrn.com/abstract=3718343
Sahut, J. M., Lubica, H., Moez, K. (2012). Business Model and Performance of Firms ». International Business Research 6 (2): p64. https://doi.org/10.5539/ibr.v6n2p64.
van den, B., van Veenstra, A., F. 2018. « Governance of Big Data Collaborations: How to Balance Regulatory Compliance and Disruptive Innovation ». Technological Forecasting and Social Change 129 (avril): 330 38. https://doi.org/10.1016/j.techfore.2017.09.040.
Zhang, C. (Abigail). (2019). Intelligent Process Automation in Audit. Journal of Emerging Technologies in Accounting. Advance online publication. https://doi.org/10.2308/jeta-52653
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2024 POLISSEMA – Revista de Letras do ISCAP
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.
