{"id":23150,"date":"2025-12-08T17:41:00","date_gmt":"2025-12-08T17:41:00","guid":{"rendered":"https:\/\/journals.amssr.org\/grjaf\/?p=23150"},"modified":"2025-12-08T17:41:09","modified_gmt":"2025-12-08T17:41:09","slug":"artificial-intelligence-and-audit-practices-in-registered-audit-firms-in-lagos-nigeria","status":"publish","type":"post","link":"https:\/\/journals.amssr.org\/grjaf\/2025\/12\/08\/artificial-intelligence-and-audit-practices-in-registered-audit-firms-in-lagos-nigeria\/","title":{"rendered":"ARTIFICIAL INTELLIGENCE AND AUDIT PRACTICES IN REGISTERED AUDIT FIRMS IN LAGOS, 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\/12\/ARTIFICIAL-INTELLIGENCE-AND-AUDIT-PRACTICES-IN-REGISTERED-AUDIT-FIRMS-IN-LAGOS-NIGERIA-GRJAF-AMSSRN.docx.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of ARTIFICIAL INTELLIGENCE AND AUDIT PRACTICES IN REGISTERED AUDIT FIRMS IN LAGOS, NIGERIA GRJAF AMSSRN.docx.\"><\/object><a id=\"wp-block-file--media-b47d6a9f-e3e3-4268-b5db-46dd62aa8888\" href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2025\/12\/ARTIFICIAL-INTELLIGENCE-AND-AUDIT-PRACTICES-IN-REGISTERED-AUDIT-FIRMS-IN-LAGOS-NIGERIA-GRJAF-AMSSRN.docx.pdf\">ARTIFICIAL INTELLIGENCE AND AUDIT PRACTICES IN REGISTERED AUDIT FIRMS IN LAGOS, NIGERIA GRJAF AMSSRN.docx<\/a><a href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2025\/12\/ARTIFICIAL-INTELLIGENCE-AND-AUDIT-PRACTICES-IN-REGISTERED-AUDIT-FIRMS-IN-LAGOS-NIGERIA-GRJAF-AMSSRN.docx.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-b47d6a9f-e3e3-4268-b5db-46dd62aa8888\">Download<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Authors<\/h2>\n\n\n\n<p>Joseph U. Madugba<sup>1<\/sup>, Chinagorom Juliana Onuoha<sup>2<\/sup>,<sup>&nbsp; <\/sup>Ofoegbu Rosemary Onyinyechi \u00b3, Nnodim Eniwogho Ologhene<sup>4<\/sup><\/p>\n\n\n\n<p><sup>1, 2 &amp; 4<\/sup> Department of Accountancy,&nbsp;<\/p>\n\n\n\n<p>Federal Polytechnic Nekede, Owerri, Imo State.&nbsp;<\/p>\n\n\n\n<p><sup>3 <\/sup>Department of Accountancy,&nbsp;<\/p>\n\n\n\n<p>Alvan Ikoku Federal University of Education, Owerri, Imo State<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Abstract<\/strong><\/h2>\n\n\n\n<p>This study artificial intelligence and audit practices in registered audit firms in Lagos, Nigeria was carried out to examine the effect of machine learning, natural language processing, Robotic process on audit practices in registered audit firms in Lagos state, Nigeria. The quantitative research design was employed and data was sourced from five point Likert scale questionnaire distributed to 285 respondents made up of junior, senior and audit partners in registered audit firms in Lagos out of which only 155 was returned accounting for 54%. The descriptive statistics, normality test, multi-collinearity test were all carried out. Reliability test was conducted with the aid of Cronbach Alpha and regression was used to test the hypotheses of the study. A significant outcome indicated that two out of three variables were found to have a significant and positive relationship with audit practice in registered audit firms in Lagos state Nigeria. The study concluded that there is a positive and significant relationship between artificial intelligence and audit practices. Implying that application of artificial intelligence will improve efficiency and effectiveness of audit practices and recommended that audit firms should continue to engage artificial intelligence and train their staff on more effective ways of using them in audit practices.&nbsp;<\/p>\n\n\n\n<p><strong>Keywords: <\/strong>artificial intelligence, audit practices, machine learning, Robotic process, Natural Language process.<\/p>\n\n\n\n<p><strong>References<\/strong><\/p>\n\n\n\n<p>Abdullah, A. A. H., &amp; Almaqtari, F. A. (2024). The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices. <em>Journal of Open Innovation: Technology, Market, and Complexity<\/em>, <em>10<\/em>(1), 100218. <a href=\"https:\/\/doi.org\/10.1016\/j.joitmc.2024.100218\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1016\/j.joitmc.2024.100218<\/a><\/p>\n\n\n\n<p>Al-Sayyed, S. M., Al-Aroud, S. F., &amp; Zayed, L. M. (2021). 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(2021). <em>Reflections on the human-algorithm complex duality perspectives in the auditing process<\/em>. <a href=\"https:\/\/doi.org\/10.1108\/QRAM-04-2021-0059\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/QRAM-04-2021-0059<\/a><\/p>\n\n\n\n<p>Ukpong, E. G., Udoh, I. I., &amp; Essien, I. T. (2019). Artificial Intelligence: Opportunities, Issues and Applications in Banking, Accounting, and Auditing in Nigeria. <em>Asian Journal of Economics, Business and Accounting<\/em>, 1\u20136. <a href=\"https:\/\/doi.org\/10.9734\/ajeba\/2019\/v10i130099\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.9734\/ajeba\/2019\/v10i130099<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Download PDF Authors Joseph U. Madugba1, Chinagorom Juliana Onuoha2,&nbsp; Ofoegbu Rosemary Onyinyechi \u00b3, Nnodim Eniwogho Ologhene4 1, 2 &amp; 4 Department of Accountancy,&nbsp; Federal Polytechnic Nekede, Owerri, Imo State.&nbsp; 3 Department of Accountancy,&nbsp; Alvan Ikoku Federal University of Education, Owerri, Imo State Abstract This study artificial intelligence and audit practices in registered audit firms in Lagos, Nigeria was carried out to examine the effect of machine learning, natural language processing, Robotic process on audit practices in registered audit firms in [&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-23150","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\/23150","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=23150"}],"version-history":[{"count":1,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23150\/revisions"}],"predecessor-version":[{"id":23152,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23150\/revisions\/23152"}],"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=23150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/categories?post=23150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/tags?post=23150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}