Adoption of Artificial Intelligence in Iranian Auditing: Challenges, Opportunities, and Indigenous Solutions

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This research aims to explore the adoption of artificial intelligence in auditing in Iran, focusing on identifying challenges and proposing indigenous solutions.
Qualitative approach using grounded theory framework
Data collected through 22 semi-structured interviews with auditing professionals and academics
Data analyzed using MAXQDA software in three coding phases
Identified challenges include lack of algorithm transparency, data bias, privacy risks, and inadequate skills among auditors.
Simple applications of AI improved efficiency by up to 30% in audit planning and evidence gathering.
Proposed solutions emphasize continuous training for auditors and the use of explainable AI tools.

Qualitative study examines AI adoption challenges and solutions in Iranian auditing, highlighting the need for tailored governance.

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Mosallanejad et al. (2026) studied this question.

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