The Integration of Big Data and Artificial Intelligence Applications and Its Impact on Developing Accounting Skills for the Auditing Profession: (A Field Study)

Objective: This study aims to analyze the integration of big data and artificial intelligence applications and its impact on developing accounting skills for the auditing profession. This is based on the opinions of a sample of professional auditors and academic experts in the same field from some auditing firms in Greater Cairo.
Design and Methodology: This study relied on a descriptive analytical approach. A questionnaire was designed to collect primary data as the primary tool for collecting data and information. The study sample consisted of (149) individuals, consisting of internal and external auditors and academics in the same field, with a recovery rate of 86%, equivalent to 128 questionnaires valid for statistical analysis.
Results: Among the most important findings of this study are: There is a direct, statistically significant relationship between both big data and artificial intelligence applications. It also demonstrated a significant, positive impact between the integration of big data and artificial intelligence applications on developing accounting skills for the auditing profession. Based on these findings, a set of recommendations were presented.
Originality and Addictiveness: The current study complements previous research efforts by providing applied evidence from the Egyptian business environment on the influential role of analyzing the integration of big data and artificial intelligence applications and its impact on developing accounting skills within the auditing profession. This study contributes to narrowing the research gap in this field.