Robotic process automation and audit quality

Abstract

This study aims to explain the Jordanian state of the implementation of robotic process automation RPA in auditing, and to examine the expected impact of RPA implementation on audit quality from the views of Jordanian auditors, furthermore, the study aims to define the challenges of RPA implementation in Jordanian auditing firms. The study employed a survey method to collect data by using questionnaires. Three hundred (300) questionnaires were supplied to the sample of the study of which two hundred and seven (207) questionnaires from retrieved questionnaires were valid for analysis. The results of the study showed that Jordanian auditing firms do not apply RPA despite the expected impact of implementation on audit quality, this may be justified by the challenges that the auditors believe, the most important as they indicated are the initial investment for creating or purchase RPA, and the changing resistant by auditors for different purposes. The contributions of this paper are by enriching the theoretical side by shedding light on RPA and knowing the state of RPA implementation in Jordanian auditing firms and examining the impact of RPA implementation on the quality of audit. This paper also identifies the main challenges of the implementation of RPA in the Jordanian environment.