The Impact of Adopting Artificial Intelligence Technologies on the Accounting and Auditing Profession - A Field Study

Fateh, Walaa Mohamed Abd Elalim Abd El Azim

doi:10.21608/aljalexu.2025.429690

The Impact of Adopting Artificial Intelligence Technologies on the Accounting and Auditing Profession - A Field Study

Document Type : Original Article

Author

Walaa Mohamed Abd Elalim Abd El Azim Fateh

Lecturer at the Higher Institutes of Advanced Management Sciences and Computers in Beheira, Egypt. Faculty member at the Faculty of Economics and Business Administration at the Islamic University of Minnesota, USA.

10.21608/aljalexu.2025.429690

Abstract

This study aims to gather the opinions of accountants, auditors, and academics on the impact of artificial intelligence (AI) techniques on the accounting and auditing profession.
A questionnaire involving 98 participants revealed a strong relationship between AI adoption and professional development, while highlighting increasing challenges and evolving roles for accountants and auditors. The findings also indicated the importance of understanding the characteristics and features of AI and its impact on the functions and skills of professionals. The study emphasizes the importance of integrating AI with human expertise and the need to qualify professionals through training and curriculum updates to keep pace with these advancements.

Keywords