ARTIFICIAL INTELLIGENCE AND THE EFFECTIVENESS OF AUDIT QUALITY IN NIGERIA: EXPLORING AUDITORS' PERSPECTIVES

This study investigates the impact of Artificial Intelligence (AI) on the effectiveness of audit quality in Nigeria from auditors' perspectives. Focusing on three core AI dimensions AI adoption rate, AI maturity and AI reliance the study explores how these constructs shape audit outcomes in terms of objectivity, accuracy, compliance and risk assessment. Using a structured survey distributed to 500 professional auditors across audit firms, regulatory bodies and listed companies, the study analyzed responses from 412 participants in addition to the 15 percent attrition added. Data was subjected to descriptive statistics, factor analysis and multiple regression analysis via SPSS. Results indicates that AI adoption rate significantly enhances audit effectiveness by improving fraud detection and audit precision. AI maturity was found to positively influence the strategic integration of technology in audit workflows, enhancing timeliness and compliance. However, while AI reliance also showed a positive influence, excessive dependence could compromise professional skepticism and ethical judgment. The study emphasizes the importance of balanced AI usage, continuous professional training and regulatory support for optimal AI integration in auditing. Key policy recommendations include developing ethical frameworks, enhancing auditor competence and establishing AI maturity benchmarks. This research contributes to the literature on technology in auditing and provides a strategic guide for audit firms and regulators navigating AI transformation in emerging economies like Nigeria.

本研究从审计师视角出发，探讨人工智能（Artificial Intelligence）对尼日利亚审计质量有效性的影响。本研究聚焦三大核心人工智能维度：人工智能采用率、人工智能成熟度与人工智能依赖度，探讨这些构念如何从客观性、准确性、合规性与风险评估层面影响审计结果。本研究通过向审计事务所、监管机构与上市公司的500名专业审计师发放结构化调查问卷，在计入15%的失访率后，最终对412名参与者的有效回复进行了分析。研究借助SPSS软件对数据开展描述性统计、因子分析与多元回归分析。结果显示，人工智能采用率通过提升舞弊侦测能力与审计精准度，显著增强审计有效性；人工智能成熟度对审计工作流程中的技术战略整合产生正向影响，进而提升审计时效性与合规性。不过，尽管人工智能依赖度同样呈现正向影响，但过度依赖可能会损害专业怀疑精神与伦理判断能力。本研究强调，在审计领域实现人工智能的最优整合，需兼顾合理使用人工智能、开展持续专业培训以及获得监管支持。核心政策建议包括制定伦理框架、提升审计师专业能力以及设立人工智能成熟度基准。本研究丰富了审计技术相关的文献体系，同时为尼日利亚这类新兴经济体中的审计事务所与监管机构应对人工智能转型提供了战略指引。