Exploring the Role of Trust During Human-AI Collaboration in Managerial Decision-Making Processes

Who Should I Trust: Human-AI Trust Model in AI Assisted Decision-Making

“…Two studies in the later year also have the results agreed with the above argument. Tuncer indicated in the article that the interpretability and explainability of AI recommendations would positively influent human decision-maker's trust [11]. In the same year, Becker pointed out that the appearance of procedural instructions can enhance the explainability of AI suggestions, and then improve the human-AI collaboration performance [12].…”

“…This finding suggests that specific scenes could affect an individual's decision-making logistics on AI assistance, and then there could be indirect impact on trust and preference for AI suggestions. Scholar Tuncer also incorporated the factor of decision types in the study conducted in 2022, and the results showed that human decision-makers would prefer AI assistance in operational decisions rather than strategical decisions, since the decision makers would believe AI to have strong data analysis skills instead of managerial capabilities that involve with direct impacts on humans [11]. This conclusion agrees with the assumption that decision types are correlated with trust in AI advices, while AI decisions would be trusted more on the data analytical aspects, decision makers would not trust AI's suggestions while considering problems straight related to humans.…”

Analyzing the Role of Artificial Intelligence in It Audit: Current Practices and Future Prospects

“…The future of AI in IT audits is not confined to technological advancements alone; it extends to the evolving relationship between humans and machines in the audit profession. Several studies delve into the collaborative nature of human-AI interactions in audits, exploring how auditors and AI systems can complement each other to achieve more robust and insightful audit outcomes (Petrescu & Krishen, 2023;Rastogi, Tulio Ribeiro, King, Nori, & Amershi, 2023;Tuncer & Ramirez, 2022). In summation, the literature review encapsulates the dynamic landscape of AI in IT audits.…”