Prof. A.S. Omoye

This study examines the impact of artificial intelligence (AI) technologies on audit efficiency, with a specific focus on selected professional organizations in Benin City, Nigeria. Employing a survey research design, the study gathered data from 50 respondents across various industries using structured questionnaires. The analysis utilized both correlation and linear regression techniques to assess the relationship between AI components—Machine Learning, Natural Language Processing (NLP), Robotic Process Automation (RPA), and Predictive Analytics—and audit efficiency. The findings reveal that Machine Learning and Predictive Analytics significantly enhance audit efficiency, as evidenced by their strong positive correlations and statistically significant regression coefficients. These technologies contribute to improved financial reporting accuracy, enhanced fraud detection, and reduced audit risks. Conversely, NLP and RPA did not show statistically significant effects, suggesting that their integration into audit workflows may be limited or at a developmental stage

This research delves into investigating the influence of ethical values on financial reportingquality. Despite considerable interest in the relationship between ethical values and financial
reporting quality. Prior studies have yielded inconclusive results, indicating a need for furtherexamination, particularly in developing countries like Nigeria, where corruption and financial
statement manipulation still prevails
The study focused on two (2) organizations situated in Benin City, Edo state. Primary datawascollected through questionnaires administered to 50 top personnels of the sampled organizations, and a survey research design was employed. Data analysis involved descriptive statistics, multiple regression analysis was used to test for the hypothesis. The research revealed a positive association between, the ethical values of Objectivity, competence, Integrity and financial reporting quality. As a result, the study recommends that there's a need for accounting regulatory bodies, thegovernment to promote the integration of ethics education within accounting curriculatocultivate ethical awareness from the early stages of professional development, Organizations andpractitioners in the field of accounting and auditing should establish and strengthen mechanismsto protect whistleblowers, promoting a culture where individuals feel secure reporting unethical
practices without fear of retaliation and finally, management, top executives should foster strongcorporate governance structures that prioritize ethical conduct, emphasizing the role of boardsand management in upholding integrity.