Proposal for a Conceptual Model on the Role of Digitalization in Improving External Audit Quality

Proposition d'un modèle conceptuel du rôle de la digitalisation sur l'amélioration de la qualité d'audit externe

Mahouat Nacer (), Lemsieh Hafsa, Ouissale El Gharbaoui, Benlakouiri Abderrahim and Abarar Ibtissam
Additional contact information
Mahouat Nacer: ESTC - Ecole Supérieure de Technologie de Casablanca
Lemsieh Hafsa: ESTC - Ecole Supérieure de Technologie de Casablanca
Ouissale El Gharbaoui: FSJES-Fès - Faculté des Sciences Juridiques, Economiques et Sociales de Fès
Benlakouiri Abderrahim: ESTC - Ecole Supérieure de Technologie de Casablanca
Abarar Ibtissam: ESTC - Ecole Supérieure de Technologie de Casablanca

Post-Print from HAL

Abstract: In the current context, external audit firms are confronted with a range of managerial and organizational dysfunctions that hamper the achievement of their objectives, which have a negative impact on the quality of external audit. In this context, this quality is only improved when external audit firms adopt an efficient digitalization of their external audit processes that promotes the achievement of their objectives while ensuring a very strong competitive position in the market. Indeed, for it to really participate in the creation of value, the digitalization of external audit quality requires the introduction of mechanisms such as Big Data, Artificial Intelligence, Blockchain, Business Intelligence for the achievement of these objectives. These mechanisms allow audit firms to provide assurance on the degree of risk control, the responsibility of external auditors, the fight against fraud and the creation of value, as well as an independent and continuous assessment of the external audit process. In this context, the objective of this study is to analyze the role of digitalization in improving the quality of external auditors, in particular with regard to the dimension of competence and independence of external auditors in external audit firms. On the basis of an in-depth analysis of the literature review and the proposal of the conceptual framework for research on the subject, we can consider that digitalization, in particular artificial intelligence, is considered as a fundamental lever capable of improving the quality of external audit within audit firms. It is an important tool to strengthen the resilience of external auditors. In this context, AI is able to improve the quality of external audit in audit firms and maintain their trust in its stakeholders while fostering value creation.

Keywords: Digitalization Artificial; Intelligence; External Audit Quality Audit Firm (search for similar items in EconPapers)
Date: 2024-09-01
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-04695125v1
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Pakistan Journal of Life and Social Sciences (PJLSS), 2024, 22 (22(2)), pp.3650-3658. ⟨10.57239/PJLSS-2024-22.2.00267⟩

Downloads: (external link)
https://hal.science/hal-04695125v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04695125

DOI: 10.57239/PJLSS-2024-22.2.00267

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().