Open access
Jul 2026
ARTIFICIAL INTELLIGENCE, BIG DATA ANALYTICS, TIME PRESSURE, AND AUDIT QUALITY: THE MODERATING ROLE OF ETHICAL CULTURE IN PUBLIC ACCOUNTING FIRMS
Investigation of the effects of Artificial Intelligence, Big Data Analytics, and Time Pressure on audit quality, while examining the moderating role of Ethical Culture indicates that AI and Time Pressure significantly improve audit quality, whereas BDA has no significant effect.
Ristavia Purwanda, Indah Anisykurlillah
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