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An experimental investigation of the effects of artificial intelligence systems on the training of novice auditors

Nitaya Wongpinunwatana (Department of Management Information System, Faculty of Commerce and Accountancy, Thammasat University, Bangkok, Thailand,)
Colin Ferguson (Commerce Department, The University of Queensland, Brisbane, Australia)
Paul Bowen (Commerce Department, The University of Queensland, Brisbane, Australia)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 August 2000

Abstract

The primary objective of this research is to investigate the impact of task‐technology fit on users’ performance when using artificial intelligence systems for auditing tasks. Four artificial intelligence auditing systems, two problem‐solving programs, and four questionnaires were developed. A laboratory experiment was performed with 292 undergraduate auditing students. The results suggested that the effect of task‐technology fit on accuracy in solving problems was marginal for case‐based reasoning with unstructured tasks. No significant effect was found on problem‐solving accuracy for rule‐based reasoning with structured tasks. The task‐technology fit, however, marginally increased users’ certainty of the correctness of their solutions.

Keywords

Citation

Wongpinunwatana, N., Ferguson, C. and Bowen, P. (2000), "An experimental investigation of the effects of artificial intelligence systems on the training of novice auditors", Managerial Auditing Journal, Vol. 15 No. 6, pp. 306-318. https://doi.org/10.1108/02686900010344511

Publisher

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MCB UP Ltd

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