{"id":23123,"date":"2025-11-16T11:07:33","date_gmt":"2025-11-16T11:07:33","guid":{"rendered":"https:\/\/journals.amssr.org\/grjaf\/?p=23123"},"modified":"2025-11-16T11:07:40","modified_gmt":"2025-11-16T11:07:40","slug":"effect-of-artificial-intelligence-on-the-auditing-of-financial-statement-in-corporate-organizations-in-nigeria","status":"publish","type":"post","link":"https:\/\/journals.amssr.org\/grjaf\/2025\/11\/16\/effect-of-artificial-intelligence-on-the-auditing-of-financial-statement-in-corporate-organizations-in-nigeria\/","title":{"rendered":"EFFECT OF ARTIFICIAL INTELLIGENCE ON THE AUDITING OF FINANCIAL STATEMENT\u00a0IN\u00a0CORPORATE ORGANIZATIONS IN NIGERIA"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Download PDF<\/h2>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2025\/11\/EFFECT-OF-ARTIFICIAL-INTELLIGENCE-ON-THE-AUDITING-OF-FINANCIAL-STATEMENT-IN-CORPORATE-ORGANIZATIONS-IN-NIGERIA-GRJAF-AMSSRN.docx.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of EFFECT OF ARTIFICIAL INTELLIGENCE ON THE AUDITING OF FINANCIAL STATEMENT IN CORPORATE ORGANIZATIONS IN NIGERIA GRJAF AMSSRN.docx.\"><\/object><a id=\"wp-block-file--media-42097059-c4a4-424c-a777-b0b7b26679a5\" href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2025\/11\/EFFECT-OF-ARTIFICIAL-INTELLIGENCE-ON-THE-AUDITING-OF-FINANCIAL-STATEMENT-IN-CORPORATE-ORGANIZATIONS-IN-NIGERIA-GRJAF-AMSSRN.docx.pdf\">EFFECT OF ARTIFICIAL INTELLIGENCE ON THE AUDITING OF FINANCIAL STATEMENT IN CORPORATE ORGANIZATIONS IN NIGERIA GRJAF AMSSRN.docx<\/a><a href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2025\/11\/EFFECT-OF-ARTIFICIAL-INTELLIGENCE-ON-THE-AUDITING-OF-FINANCIAL-STATEMENT-IN-CORPORATE-ORGANIZATIONS-IN-NIGERIA-GRJAF-AMSSRN.docx.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-42097059-c4a4-424c-a777-b0b7b26679a5\">Download<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Author<\/h2>\n\n\n\n<p>Silas Chinweze Echefu (Ph.D)<\/p>\n\n\n\n<p>Department of Accounting and Finance, Faculty of Arts Management and Social Sciences, Spiritan University Nneochi, Abia State<\/p>\n\n\n\n<p><a href=\"mailto:echefusilas@gmail.com\">echefusilas@gmail.com<\/a>, 08034737658<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Abstract<\/strong><\/h2>\n\n\n\n<p>The study examined the effect of Artificial Intelligence on the Auditing of Financial Statements of Corporate Organizations&nbsp;in&nbsp;Nigeria. The specific objectives are to; examine the effect of Data Analytics on the Auditing of Financial Statements of Corporate Organizations&nbsp;in&nbsp;Nigeria.<\/p>\n\n\n\n<p>The effect of Machine Learning Algorithms on the Auditing of Financial Statements of Corporate Organizations&nbsp;in&nbsp;Nigeria was evaluated. A descriptive survey design was adopted for the study. Primary data were collected using a structured questionnaire design with a five-point Liter scale. The data collected were analyzed using multiple regression analysis to test the hypotheses. Statistical software such as SPSS 29.0 was used to conduct the analysis. The result revealed that Data Analytics has a significant positive effect on the Auditing of Financial Statements of Corporate Organizations with a P-value of (p=.001&lt;0.05). Also, Machine Learning Algorithms have a significant positive effect on the Auditing of Financial Statements of Corporate Organizations&nbsp;with a P-value of (p=.013&lt;0.05) in&nbsp;Nigeria. The study concluded that Artificial Intelligence has a significant positive effect on the Auditing of Financial Statements of Corporate Organizations&nbsp;in&nbsp;Nigeria. It is recommended among others that Companies should prioritize implementing advanced data analytics to enhance the accuracy and efficiency of audit processes, allowing auditors to analyze large datasets comprehensively and detect irregularities effectively.&nbsp;<\/p>\n\n\n\n<p><strong>Key words<\/strong>: Artificial, Auditing, Financial, Intelligence, Statements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>References&nbsp;<\/strong><\/h2>\n\n\n\n<p>Adelakun B &amp; Fatogun D, Majekodunmi T &amp; Adediran G (2024). Integrating machine learning algorithms into audit processes: Benefits and challenges. 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The impact of artificial intelligence and blockchain on the accounting profession. IEEE Access, 8, 110461-110477.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Download PDF Author Silas Chinweze Echefu (Ph.D) Department of Accounting and Finance, Faculty of Arts Management and Social Sciences, Spiritan University Nneochi, Abia State echefusilas@gmail.com, 08034737658 Abstract The study examined the effect of Artificial Intelligence on the Auditing of Financial Statements of Corporate Organizations&nbsp;in&nbsp;Nigeria. The specific objectives are to; examine the effect of Data Analytics on the Auditing of Financial Statements of Corporate Organizations&nbsp;in&nbsp;Nigeria. The effect of Machine Learning Algorithms on the Auditing of Financial Statements of Corporate Organizations&nbsp;in&nbsp;Nigeria was [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21742,"comment_status":"open","ping_status":"0","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[335,620,619],"tags":[],"class_list":["post-23123","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-grjaf","category-vol-6-issue-1","category-volume-6"],"_links":{"self":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/comments?post=23123"}],"version-history":[{"count":1,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23123\/revisions"}],"predecessor-version":[{"id":23125,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23123\/revisions\/23125"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/media\/21742"}],"wp:attachment":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/media?parent=23123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/categories?post=23123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/tags?post=23123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}