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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Joseph Serghani

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Open access Jul 2026

When Auditors Trust AI: A Qualitative Study of Professional Judgment, Data Quality, and Adoption Barriers in Lebanon

This study identifies the factors that make auditors either willing or unwilling to trust in AI-powered audit processes and addresses the gap in the literature regarding AI auditing by focusing on the practical conditions for building trust in uncertain audit settings.

Joseph Serghani · 0 citations

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