The Impacts of Artificial Intelligence on the Auditing Profession: The Mediating Role of Job Displacement

Document Type : Original Article

Authors
Mohammad Nazaripour 1
Saeed Sayadi 2
1 Associate Prof., Department of Accounting, University of Hazrat-e Masoumeh, Qom, Iran
2 Master of Information Technology, National Southern Oilfields Company, Ahvaz, Iran
10.22034/aimj.2025.502181.1626
Abstract
This study investigates the impacts of artificial intelligence (AI) on the auditing profession in Iran, with a specific focus on the mediating role of job displacement. Employing a descriptive-correlational design and structural equation modeling (SEM), the research examines AI’s effects on job displacement, work processes, decision-making, and social and economic consequences. The population consisted of auditors employed in Iranian auditing firms, with a sample of 146 participants selected via snowball sampling. Data were collected using a tailored questionnaire during the fourth quarter of 2024 and analyzed through SEM. Findings reveal that AI significantly and positively influences job displacement. Job displacement, in turn, mediates the relationship between AI and work processes, social disruptions, and economic challenges positively and significantly, while negatively and significantly affecting decision-making. These results underscore the need for strategic responses to AI-driven transformations in auditing, particularly in Iran. The study provides insights for auditing firms, regulators, policymakers, and professionals to navigate the challenges and opportunities posed by AI adoption.
 

Keywords

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  • Receive Date 25 January 2025
  • Revise Date 18 May 2025
  • Accept Date 19 May 2025