Does the adoption of Artificial Intelligence pose an ethical risk in the auditing process? A Malaysian perspective
The rise of Industrial Revolution 4.0 is driving the digital transformation of businesses, with Artificial Intelligence at the forefront. These developments have transformed the way an organisation functions, resulting in excitement, exuberance, and numerous challenges, including the ethical risk. T...
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| Formato: | Article ou chapitre numérique |
| Idioma: | Français |
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2026
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| Acesso em linha: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
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cairn-QDM_239_0049QDMQuestion(s) de management https://shs.cairn.info/journal-questions-de-management-2026-2-page-47?lang=en https://doi.org/10.3917/qdm.239.0049 Does the adoption of Artificial Intelligence pose an ethical risk in the auditing process? A Malaysian perspective Guechtouli, ManelArulanandam, Benedict Valentine2026 auditcomptabilitééthique de l’IAgouvernanceIAintelligence artificielleMalaisierisques éthiquestransformation numériquetransparence algorithmiqueaccountingAiAI ethicsalgorithmic transparencyArtificial iIntelligenceauditingdigital transformationethical risksgovernanceMalaysiafre Question(s) de management | 59 | 2 | 2026-06-10 | p. 47-65 | 2262-7030 QDM_23916 The rise of Industrial Revolution 4.0 is driving the digital transformation of businesses, with Artificial Intelligence at the forefront. These developments have transformed the way an organisation functions, resulting in excitement, exuberance, and numerous challenges, including the ethical risk. The field of accounting and auditing has not been exempted from this issue. The accounting and auditing profession is stunned globally by the emergence of AI, which has exposed them to significant ethical risks. Several questions arise, such as: how do accounting and auditing professionals adopt AI? How do AI address ethical dilemmas? Does the accounting and auditing profession possess adequate resources to address ethical issues related to artificial intelligence? This study, despite being exploratory in nature, concentrates on the ethical issues in Malaysian organisations that use AI in auditing and connected procedures. This discovery would offer valuable insights into the intricacies of ethical conundrums and decision-making within institutions, also reflecting the readiness of Malaysian businesses to adopt an ethical stance in AI.La quatrième révolution industrielle a accéléré la transformation numérique des organisations, plaçant l’intelligence artificielle (IA) au cœur des mutations des pratiques et des modèles opérationnels. Si ces évolutions améliorent l’efficacité et la précision des processus, elles soulèvent également des enjeux éthiques majeurs. Dans les domaines de la comptabilité et de l’audit, l’intégration croissante de l’IA transforme les méthodes de collecte et d’analyse des données, tout en redéfinissant le rôle du jugement professionnel. Toutefois, ces technologies introduisent des risques significatifs, notamment liés à l’opacité algorithmique, aux biais décisionnels, à la responsabilité en cas d’erreur et à l’indépendance de l’auditeur. Cette recherche examine dans quelle mesure l’adoption de l’IA dans le processus d’audit génère des risques éthiques. À partir d’une étude de cas en Malaisie, elle analyse les implications de ces transformations dans un contexte institutionnel propre aux économies émergentes. Enfin, elle interroge les cadres de gouvernance et les mécanismes de contrôle susceptibles d’encadrer l’usage de l’IA, afin de préserver les principes fondamentaux de l’audit, tels que l’intégrité, l’objectivité et la transparence.Cairn restricted access |
| language |
Français |
| format |
Article ou chapitre numérique |
| building |
0/Bibliothèque numérique/ 1/Bibliothèque numérique/Cairn/ |
| topic |
audit comptabilité éthique de l’IA gouvernance IA intelligence artificielle Malaisie risques éthiques transformation numérique transparence algorithmique accounting Ai AI ethics algorithmic transparency Artificial iIntelligence auditing digital transformation ethical risks governance Malaysia |
| spellingShingle |
audit comptabilité éthique de l’IA gouvernance IA intelligence artificielle Malaisie risques éthiques transformation numérique transparence algorithmique accounting Ai AI ethics algorithmic transparency Artificial iIntelligence auditing digital transformation ethical risks governance Malaysia Guechtouli, Manel Arulanandam, Benedict Valentine Does the adoption of Artificial Intelligence pose an ethical risk in the auditing process? A Malaysian perspective |
| topic_facet |
audit comptabilité éthique de l’IA gouvernance IA intelligence artificielle Malaisie risques éthiques transformation numérique transparence algorithmique accounting Ai AI ethics algorithmic transparency Artificial iIntelligence auditing digital transformation ethical risks governance Malaysia |
| description |
The rise of Industrial Revolution 4.0 is driving the digital
transformation of businesses, with Artificial Intelligence at
the forefront. These developments have transformed the way
an organisation functions, resulting in excitement, exuberance, and numerous challenges, including the ethical risk.
The field of accounting and auditing has not been exempted
from this issue. The accounting and auditing profession is
stunned globally by the emergence of AI, which has exposed
them to significant ethical risks. Several questions arise, such
as: how do accounting and auditing professionals adopt AI?
How do AI address ethical dilemmas? Does the accounting
and auditing profession possess adequate resources to
address ethical issues related to artificial intelligence? This
study, despite being exploratory in nature, concentrates on
the ethical issues in Malaysian organisations that use AI in
auditing and connected procedures. This discovery would
offer valuable insights into the intricacies of ethical conundrums and decision-making within institutions, also reflecting
the readiness of Malaysian businesses to adopt an ethical
stance in AI. |
| author |
Guechtouli, Manel Arulanandam, Benedict Valentine |
| author_facet |
Guechtouli, Manel Arulanandam, Benedict Valentine |
| author_sort |
Guechtouli, Manel |
| title |
Does the adoption of Artificial Intelligence pose an ethical risk in the auditing process? A Malaysian perspective |
| title_short |
Does the adoption of Artificial Intelligence pose an ethical risk in the auditing process? A Malaysian perspective |
| title_full |
Does the adoption of Artificial Intelligence pose an ethical risk in the auditing process? A Malaysian perspective |
| title_fullStr |
Does the adoption of Artificial Intelligence pose an ethical risk in the auditing process? A Malaysian perspective |
| title_full_unstemmed |
Does the adoption of Artificial Intelligence pose an ethical risk in the auditing process? A Malaysian perspective |
| title_sort |
does the adoption of artificial intelligence pose an ethical risk in the auditing process? a malaysian perspective |
| publishDate |
2026 |
| container_title |
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| container_issue |
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| url |
https://ezproxy.univ-orleans.fr/login?url=https://shs.cairn.info/journal-questions-de-management-2026-2-page-47?lang=en https://ezproxy.univ-orleans.fr/login?url=https://doi.org/10.3917/qdm.239.0049 |
| _version_ |
1877284605426401280 |