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Human-AI collaboration in internal auditing: the moderating role of financial reporting quality Cover

Human-AI collaboration in internal auditing: the moderating role of financial reporting quality

Open Access
|Jun 2026

Authors

Arkadiusz Jurczuk

a.jurczuk@pb.edu.pl

Faculty of Engineering Management, Bialystok University of Technology, Białystok, Poland

Moh’d Alsqour

dr.mohmmad@inu.edu.jo

Faculty of Administrative and Financial Sciences, Irbid National University, Jordan

Nidal Zaqeeba

n.zaqeeba@inu.edu.jo

Faculty of Administrative and Financial Sciences, Irbid National University, Jordan
DOI: https://doi.org/10.2478/emj-2026-0008 | Journal eISSN: 2543-912X | Journal ISSN: 2543-6597
Language: English
Page range: 1 - 14
Submitted on: Feb 20, 2026
Accepted on: Jun 1, 2026
Published on: Jun 30, 2026
In partnership with: Paradigm Publishing Services

© 2026 Arkadiusz Jurczuk, Moh’d Alsqour, Nidal Zaqeeba, published by Bialystok University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.