Legitimizing the integration of artificial intelligence in auditing and professional services: A discursive analysis of the Big Four’s narratives (notice n° 1572951)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01478cam a2200181 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251214025740.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hazgui, Mouna |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Legitimizing the integration of artificial intelligence in auditing and professional services: A discursive analysis of the Big Four’s narratives |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 2 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study analyzes how Big Four firms legitimize the integration of artificial intelligence (AI) in auditing and, more broadly, in professional services. Using Van Leeuwen’s (2007) framework, the analysis of official documents and interviews identifies three discursive strategies of legitimation: rationalization, highlighting efficiency gains and the inevitability of AI; moralization, emphasizing ethical risk management; and authorization, drawing on expertise and a dominant market position. These discourses portray AI as a key strategic tool, while positioning the Big Four as central actors in its adoption. The study contributes to understanding how narratives facilitate the normalization of AI in auditing and professional services, highlighting the tensions between technological innovation, symbolic legitimation, and power dynamics. |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Petauton, Francis |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Dermarkar, Simon |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 24 | 3 | 2025-11-28 | p. 44-93 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2025-3-page-44?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accra-2025-3-page-44?lang=en&redirect-ssocas=7080</a> |
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