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Author

Hendri Bin Muhammad Nur

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Review Open access Aug 2026

AI RELIANCE AND PROFESSIONAL JUDGMENT QUALITY AMONG GOVERNMENT AUDITORS IN ACEH: THE MODERATING ROLE OF PROFESSIONAL SKEPTICISM

This study is one of the first studies to empirically examine the specific construct of AI reliance within the context of public-sector auditors in a special-autonomy region such as Aceh, while extending automation bias theory by positioning professional skepticism as a cognitive buffering mechanism.

Luthfiar Ramiady, Hendri Bin Muhammad Nur · 0 citations

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