Purpose

The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse. This study strives to probe how an audit client's satisfaction with AI-based audit services influences their trust in audit firms. Identifying the variables affecting this trust, the research aspires to gain a deeper comprehension of the implications of AI-based audit services on the auditor-client relationship, ultimately aiming to boost client satisfaction and cultivate trust.

Design/methodology/approach

A conceptual framework has been devised, grounded in the client-company relationship model, to delineate the relationship between perceived quality, perceived value, attitude and satisfaction with AI-based audit services and their subsequent impact on trust in audit firms. The research entailed an empirical investigation employing Facebook ads, gathering 288 valid responses for evaluation. The structural equation method, utilized in conjunction with SPSS and Amos statistical applications, verified the reliability and overarching structure of the scales employed to measure these elements. A hybrid multi-analytical technique of structural equation modeling and artificial neural networks (SEM-ANN) was deployed to empirically validate the collated data.

Findings

The research unveiled a significant and positive relationship between perceived value and client satisfaction, trust and attitude towards AI-based audit services, along with the link between perceived quality and client satisfaction. The findings suggest that a favorable attitude and perceived quality of AI-based audit services could enhance satisfaction, subsequently augmenting perceived value and client trust. By focusing on the delivery of superior-quality services that fulfill clients' value expectations, firms may amplify client satisfaction and trust.

Research limitations/implications

Further inquiries are required to appraise the influence of advanced technology adoption within audit firms on client trust-building mechanisms. Moreover, an understanding of why the impact of perceived quality on perceived value proves ineffectual in the context of audit client trust-building warrants further exploration. In interpreting the findings of this study, one should consider the inherent limitations of the empirical analysis, inclusive of the utilization of Facebook ads as a data-gathering tool.

Practical implications

The research yielded insightful theoretical and practical implications that can bolster audit clients' trust in audit firms amid technological advancements within the audit landscape. The results imply that audit firms should contemplate implementing trust-building mechanisms by creating value and influencing clients' stance towards AI-based audit services to establish trust, particularly when vying with competing firms. As technological evolutions impinge on trustworthiness, audit firms must prioritize clients' perceived value and satisfaction.

Originality/value

To the researcher's best knowledge, no previous study has scrutinized the impact of satisfaction with AI-based audit services on cultivating audit client trust in audit firms, in contrast to past research that has focused on the auditors' trust in the audit client. To bridge these gaps, this study employs a comprehensive and integrative theoretical model.

中文翻译：

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基于深度学习的 SEM-ANN 分析基于人工智能的审计服务对客户信任的影响

目的

技术的出现推动审计公司整合基于人工智能的审计服务，使审计客户与公司之间的关系更加受到关注。尽管如此，人们对基于人工智能的审计服务如何影响这种关系的了解仍然很少。本研究致力于探讨审计客户对基于人工智能的审计服务的满意度如何影响他们对审计公司的信任。该研究确定了影响这种信任的变量，旨在更深入地理解基于人工智能的审计服务对审计师与客户关系的影响，最终旨在提高客户满意度并培养信任。

设计/方法论/途径

我们设计了一个基于客户-公司关系模型的概念框架，以描述基于人工智能的审计服务的感知质量、感知价值、态度和满意度之间的关系及其对审计公司信任的后续影响。该研究需要使用 Facebook 广告进行实证调查，收集 288 份有效回复进行评估。结构方程方法与 SPSS 和 Amos 统计应用程序结合使用，验证了用于测量这些元素的量表的可靠性和总体结构。采用结构方程建模和人工神经网络（SEM-ANN）的混合多重分析技术来对整理的数据进行实证验证。

发现

该研究揭示了感知价值与客户满意度、对基于人工智能的审计服务的信任和态度之间的显着且积极的关系，以及感知质量与客户满意度之间的联系。研究结果表明，基于人工智能的审计服务的良好态度和感知质量可以提高满意度，从而增强感知价值和客户信任。通过专注于提供满足客户价值期望的优质服务，公司可以提高客户满意度和信任度。

研究局限性/影响

需要进一步调查来评估审计公司采用先进技术对客户信任建立机制的影响。此外，理解为什么感知质量对感知价值的影响在审计客户信任建立的背景下被证明是无效的，值得进一步探索。在解释这项研究的结果时，人们应该考虑实证分析的固有局限性，包括使用 Facebook 广告作为数据收集工具。

实际影响

该研究产生了富有洞察力的理论和实践意义，可以在审计领域的技术进步中增强审计客户对审计公司的信任。结果表明，审计公司应考虑通过创造价值和影响客户对基于人工智能的审计服务的立场来建立信任，从而实施信任建立机制，特别是在与竞争公司竞争时。随着技术的发展影响可信度，审计公司必须优先考虑客户的感知价值和满意度。

原创性/价值

据研究人员所知，之前的研究没有仔细研究基于人工智能的审计服务的满意度对培养审计客户对审计公司的信任的影响，而过去的研究则侧重于审计师对审计客户的信任。为了弥补这些差距，本研究采用了全面、综合的理论模型。