This paper aims to explore external auditors’ perception of the use of artificial intelligence (AI) in the United Arab Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit quality. It also aims to test whether the perception of AI usage and its impact on audit quality differs between local and international external auditors. Data were collected using an online survey from 22 local and 41 international audit firms to achieve these research objectives. Participants were either the auditing manager, audit partners, senior auditors or other personnel who may have experience in the field of accounting and auditing. To test our hypotheses, data analysis was undertaken using reliability and validity tests, descriptive analysis and independent samples t-test. We found that the analysis shows that there is a non-significant difference in the perceived contribution of AI to audit quality between local and international audit firms. All the audit firms, whether local or international, have equal perceived contributions with regard to the audit quality.

This work is licensed under a Creative Commons Attribution 4.0 International License. Abstract The set of rules, laws, and procedures that lead

The role of internal auditing has received significant attention from researchers in the recent past. Due to its enormous contribution to the banking system, it has been used extensively to support other governance processes. The objective of this research paper is to explore how internal audit activity plays a role in the acquisition of external audit services in the national banks of the United Arab Emirates (UAE). Internal audit activity and external audit services represent a dynamic process of the corporate governance process. The study uses both qualitative and quantitative data to determine the role that internal auditing plays in the acquisition of external audits. The data is collected from 27 national banks in the UAE using questionnaires, hence it gives the opinions that people have about auditing as well as the figures of respondents. The study aimed to understand how the functions of internal audits contribute to the acquisition of external audits. The main contribution of this study is supporting the arguments that auditing researchers have not been fully responsive to the issues associated with changes in internal audit, services that may be offered, and internal audit’s growing function (Hayek, 2013)

This study investigates the impact of Accounting Knowledge Management (AKM) systems on innovation and performance in UAE organisations, in line with the country's vision to become a global financial hub. By using Structural Equation Modelling (SEM) on data from various UAE firms, the research uncovers a strong positive relationship between knowledge sharing in accounting and both financial and non-financial outcomes, fostering overall organisational innovation. Interestingly, non-financial improvements like customer satisfaction may not always lead directly to financial gains, suggesting a need for UAE firms to find a strategic balance. This study contributes valuable insights to the academic discourse on knowledge management, offering UAE organisations evidence-based recommendations to leverage AKM for sustained innovation and growth. These findings serve as a benchmark for other organisations aiming to optimise knowledge management systems to enhance performance across multiple dimensions.