The Impacts of Artificial Intelligence on the Auditing Profession: The Mediating Role of Job Displacement
Bibliographic record
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 AIs 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.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".