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Martha Carolina

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Review Open access Sep 2026

When AI Meets Professionalism: The Roles of Artificial Intelligence, Competence, Independence, and Ethics in Audit Quality

Purpose– This study examines how artificial intelligence and auditors' professional attributes, competence, independence, and ethics, are associated with perceived audit quality among external auditors in public accounting firms in Jakarta and Bogor, Indonesia.Methods – Data were collected from 109 external auditors vi...

Tryas Chasbiandani, A. Juwita, Ririen Eka Dinyati et al. · 0 citations

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