This study aims to investigate how auditors’reliance on artificial intelligence(AI)impacts their professional scepticism in the French auditing profession.While artificial intelligence offers benefits,like improved a...This study aims to investigate how auditors’reliance on artificial intelligence(AI)impacts their professional scepticism in the French auditing profession.While artificial intelligence offers benefits,like improved audit efficiency,concerns arise regarding its potential to reduce scepticism.Using a multiple regression approach with maximum likelihood estimation,we analyzed 107 responses from external auditors.The findings reveal a significant positive association between AI reliance and professional scepticism,moderated by trait scepticism.The study contributes to the existing literature by shedding light on the complex interplay between technological adoption and individual judgment in auditing.It offers insights into the French context and emphasizes the importance of understanding how AI affects professional scepticism among auditors.Additionally,the findings underscore the crucial role of individual auditor traits,such as scepticism levels,in shaping their responses to technological advancements in auditing practices.展开更多
An orthodox sceptical hypothesis claims that one’s belief that“I am not a brain-in-a-vat(BIV)”(or any other ordinary anti-sceptical belief)is insensitive.A form of sensitivity-based scepticism,can thus be construct...An orthodox sceptical hypothesis claims that one’s belief that“I am not a brain-in-a-vat(BIV)”(or any other ordinary anti-sceptical belief)is insensitive.A form of sensitivity-based scepticism,can thus be constructed by combining this orthodox hypothesis with the sensitivity principle and the closure principle.Unlike traditional solutions to the sensitivity-based sceptical problem,this paper will propose a new solution—one which does not reject either closure or sensitivity.Instead,I argue that sceptics’assumption that one's ordinary anti-sceptical beliefs are insensitive will give rise to self-contradiction.The orthodox sceptical hypothesis is thus revealed to be incoherent and arbitrary.Given that there is no coherent reason to presuppose our ordinary anti-sceptical beliefs to be insensitive,the argument for sensitivity-based scepticism can thus be blocked at a lower epistemological cost.展开更多
文摘This study aims to investigate how auditors’reliance on artificial intelligence(AI)impacts their professional scepticism in the French auditing profession.While artificial intelligence offers benefits,like improved audit efficiency,concerns arise regarding its potential to reduce scepticism.Using a multiple regression approach with maximum likelihood estimation,we analyzed 107 responses from external auditors.The findings reveal a significant positive association between AI reliance and professional scepticism,moderated by trait scepticism.The study contributes to the existing literature by shedding light on the complex interplay between technological adoption and individual judgment in auditing.It offers insights into the French context and emphasizes the importance of understanding how AI affects professional scepticism among auditors.Additionally,the findings underscore the crucial role of individual auditor traits,such as scepticism levels,in shaping their responses to technological advancements in auditing practices.
文摘An orthodox sceptical hypothesis claims that one’s belief that“I am not a brain-in-a-vat(BIV)”(or any other ordinary anti-sceptical belief)is insensitive.A form of sensitivity-based scepticism,can thus be constructed by combining this orthodox hypothesis with the sensitivity principle and the closure principle.Unlike traditional solutions to the sensitivity-based sceptical problem,this paper will propose a new solution—one which does not reject either closure or sensitivity.Instead,I argue that sceptics’assumption that one's ordinary anti-sceptical beliefs are insensitive will give rise to self-contradiction.The orthodox sceptical hypothesis is thus revealed to be incoherent and arbitrary.Given that there is no coherent reason to presuppose our ordinary anti-sceptical beliefs to be insensitive,the argument for sensitivity-based scepticism can thus be blocked at a lower epistemological cost.
