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PurposeThe purpose of this paper is to examine the influence of intelligent manufacturing on audit quality and its underlying mechanism as well as the variation in this influence across different types of organizations.Design/methodology/approachThis research utilizes a difference-in-differences (DID) method to examine how enterprises that apply intelligent manufacturing choose auditors and impact their audit work. The study is based on 15,228 observations of Chinese-listed A-shares from 2011 to 2020.Findings(1) There is a strong correlation between intelligent manufacturing and audit quality. (2) This positive correlation is statistically significant only in state-owned enterprises (SOEs), those that have steady institutional investors and where the roles of the CEO and chairman are distinct. (3) Enterprises that have implemented intelligent manufacturing are more inclined to employ auditors who possess extensive industry expertise. The auditor's industry expertise plays a crucial role in ensuring audit quality. (4) The adoption of intelligent manufacturing also leads to higher audit fees and longer audit delay periods.Practical implicationsThis paper validates the beneficial impact of intelligent manufacturing on improving corporate governance. In addition, it is recommended that managers prioritize the involvement of skilled auditors with specialized knowledge in the industry to ensure the high audit quality and the transparency of information in intelligent manufacturing enterprises.Originality/valueThis study builds upon previous research that has shown the importance of artificial intelligence in enhancing audit procedures. It contributes to the existing body of knowledge by examining how enterprise intelligent manufacturing systems (IMS) enhance audit quality. Additionally, this study provides valuable information on how to improve audit quality in the field of intelligent manufacturing by strategically selecting auditors based on resource dependency theory.
PurposeThe purpose of this paper is to examine the influence of intelligent manufacturing on audit quality and its underlying mechanism as well as the variation in this influence across different types of organizations.Design/methodology/approachThis research utilizes a difference-in-differences (DID) method to examine how enterprises that apply intelligent manufacturing choose auditors and impact their audit work. The study is based on 15,228 observations of Chinese-listed A-shares from 2011 to 2020.Findings(1) There is a strong correlation between intelligent manufacturing and audit quality. (2) This positive correlation is statistically significant only in state-owned enterprises (SOEs), those that have steady institutional investors and where the roles of the CEO and chairman are distinct. (3) Enterprises that have implemented intelligent manufacturing are more inclined to employ auditors who possess extensive industry expertise. The auditor's industry expertise plays a crucial role in ensuring audit quality. (4) The adoption of intelligent manufacturing also leads to higher audit fees and longer audit delay periods.Practical implicationsThis paper validates the beneficial impact of intelligent manufacturing on improving corporate governance. In addition, it is recommended that managers prioritize the involvement of skilled auditors with specialized knowledge in the industry to ensure the high audit quality and the transparency of information in intelligent manufacturing enterprises.Originality/valueThis study builds upon previous research that has shown the importance of artificial intelligence in enhancing audit procedures. It contributes to the existing body of knowledge by examining how enterprise intelligent manufacturing systems (IMS) enhance audit quality. Additionally, this study provides valuable information on how to improve audit quality in the field of intelligent manufacturing by strategically selecting auditors based on resource dependency theory.
Dijital dönüşüm, Yapay Zekâ (YZ) gibi son teknolojik gelişmelerin avantajlarından yararlanarak birçok mesleği zeki bir şekilde adapte olmaya ve faydalarını maksimize etmeye zorlamaktadır. YZ teknolojileri, iç denetimde artan denetim kalitesi ve verimlilik gibi birçok avantaj sunmaktadır. Ancak YZ’nin potansiyel faydaları nedeniyle önemli bir ilgi çekmesine rağmen, iç denetimde YZ teknolojilerinin benimsenmesinde 'siyah kutu' algoritmaları üzerindeki sınırlı kontrol gibi engeller de bulunmaktadır. Bu çalışmada yapılan Sistematik Literatür Taraması (SLT), YZ kullanımını etkileyen faktörleri inceleyen sadece birkaç çalışma bulunup, iç denetimde benimsenmesinin henüz yeterince araştırılmadığını göstermektedir. Bu etkileyen faktörlerin anlaşılması, iç denetçilerin uygulamalarını etkin bir şekilde optimize etmeleri için hayati önem taşımaktadır. Bu nedenle, bu çalışma iç denetimde YZ’nin benimsenmesini etkileyen faktörleri incelemeyi amaçlamıştır ve bu amaçla Teknoloji–Organizasyon–Çevre (TOÇ) çerçevesini kullanmaıştır. Bu çerçeve temelinde, teknoloji, organizasyon ve çevre bağlamlarında kategorize edilen faktörlerden oluşan bir araştırma modeli geliştirilmiştir. Bu faktörler detaylı araştırılarak, iç denetimde YZ’nin kullanımı ve uygulanması hakkında hem profesyonel hem akademik anlayışı zenginleştirmeyi amaçlamıştır.
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