Open access
Jul 2026
When Auditors Trust AI: A Qualitative Study of Professional Judgment, Data Quality, and Adoption Barriers in Lebanon
This study identifies the factors that make auditors either willing or unwilling to trust in AI-powered audit processes and addresses the gap in the literature regarding AI auditing by focusing on the practical conditions for building trust in uncertain audit settings.
Joseph Serghani
· Arab Economic and Business J... · 0 citations