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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Riva Ubar Harahap

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Review Open access Oct 2026

Data Governance and Auditor Readiness for Generative AI-Based Audits: A Survey Study of Indonesian External Auditors with AI Literacy as a Mediator

The integration of generative artificial intelligence into financial statement auditing promises enhanced efficiency and analytical depth. This study addresses this gap by investigating the relationship between data governance and auditor readiness for generative AI-based audits, with AI literacy as a mediating variabl...

Riva Ubar Harahap, Muhammad Fahmi · 0 citations

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