id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-6311	Hidayat, Noosa Umpu ; Lindrianasari, Lindrianasari	Evaluating financial audit efficiency: The role of artificial intelligence in proactive negligence mitigation	2025	10	.pdf	application/pdf	5374	300	39	Age & Edu Background Use of AI Correlation 1.000 0.801 0.793 Significance (2-tailed) - <0.001 <0.001 df 0 89 89 Audit Quality Correlation 0.801 1.000 0.954 Significance (2-tailed) <0.001 - <0.001 df 89 0 89 Fraud Detection Correlation 0.793 0.954 1.000 Significance (2-tailed) <0.001 <.001 - df 89 89 0 1444 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 4: 1437-1446, 2025 DOI: 10.55214/25768484.v9i4.6311 © 2025 by the authors; licensee Learning Gate correlation between AI use and fraud detection (r = 0.788) shows that AI tools are effective in identifying fraud, enhancing detection capabilities. Even after adjusting for age and educational background, the correlation between AI use and audit quality remains substantial (r = 0.801, p < 0.001), and the correlation between AI use and fraud detection remains notable (r = 0.793, p < 0.001).	cache/easat-6311.pdf	txt/easat-6311.txt