AI Integration in Big Four Auditing: Impact on Audit Quality

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This presentation explores the integration of AI in auditing, emphasising its scope and significance, particularly in South India. It examines contextual factors such as the role of Big Four firms and the UTAUT framework, alongside auditor experience. Key research findings highlight AI's contributions to audit quality, fraud detection, and the importance of management support. The presentation outlines practical recommendations, including AI literacy, ethical guidelines, and leadership-driven...