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Nidhi Singh

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Review Open access Jul 2026

Barriers to the Adoption of Artificial Intelligence in Financial Auditing

The role of AI is changing and reshaping auditing processes. However, the adoption of AI in financial auditing remains limited due to auditors' lack of expertise, resistance to change, and unclear regulatory laws. The present study uses Innovation Resistance Theory (IRT) as a base to identify several functional (active...

S. Almasabi, Nidhi Singh, Danish Mehraj et al. · 0 citations

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