Artificial Intelligence (AI) in Strengthening the Link between Audit Committee Size, Audit Committee Experience, and Audit Quality in SMEs: A Study on Future Auditors in Malaysia

Abstract

As audit committees adapt to the demands of rapid technological change, AI is becoming a powerful tool that transforms how audits are carried out. Improving financial audit quality may increase investor confidence, firm sustainability, and create a more robust financial ecosystem for economic growth. The findings aim to offer practical insights into how AI can be thoughtfully integrated into audit committee practices. By doing so, this research provides meaningful guidance for practitioners, policymakers, and academics navigating the evolving auditing landscape in Malaysia. This study focuses on AI in increasing audit committee effectiveness and audit quality in Malaysia. As audit committees adapt to the demands of rapid technological change, AI is becoming a powerful tool that transforms how audits are carried out. This study introduces a conceptual framework to examine perceptions of AI’s role in supporting audit committee size, and experiences in strengthening audit quality.