The Impact of Artificial Intelligence on Audit Efficiency in Companies Listed on the Tehran Stock Exchange
حوزههای تخصصی:
The purpose of this study is to investigate the impact of digital transformation on audit efficiency in companies listed on the Iranian capital market. Audit delay is used as a key measure to evaluate audit efficiency. To assess digital transformation, an index based on the frequency of keywords related to digital technologies, such as "Internet of Things," "Artificial Intelligence," "Cloud Computing," and "Big Data," in annual reports of companies is calculated. Control variables include company size, financial leverage, board independence, ownership concentration, Return on Assets (ROA), company losses, and CEO duality.This research is applied and descriptive survey in nature, and data were collected from financial reports of companies listed on the Tehran Stock Exchange between 2018 and 2022. Data analysis was performed using linear regression and the Eviews software, with the study adopting a panel data methodology.The results indicate that digital transformation negatively affects audit efficiency, leading to increased audit report delays. Additionally, companies with higher levels of digital transformation experienced more significant audit delays. These effects were particularly evident in firms with higher financial leverage and lower ownership concentration.This study highlights that digital transformation presents new challenges for the auditing profession, emphasizing the need for enhanced skills and the adoption of relevant technologies in the audit process