Future-Ready Auditors The Impact of AI Competency on Sustainability Assurance Quality in Emerging Markets

Abstract

Objective: This study aims to examine the development of academic literature on artificial intelligence (AI) competency, sustainability assurance quality, and the role of future-ready auditors in addressing the challenges of ESG governance and digital transformation in emerging markets.

Design/Methods/Approach: This study employs a Systematic Literature Review (SLR) approach using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Data were collected from the Scopus database using predefined keywords related to artificial intelligence, auditing, sustainability assurance, ESG reporting, and digital governance. Articles published between 2021 and 2026 were screened through inclusion and exclusion criteria, resulting in 19 relevant studies for analysis. Bibliometric analysis and thematic synthesis were conducted to identify research trends, key themes, and knowledge gaps.

Findings: The findings reveal that AI, blockchain, big data analytics, and Industry 4.0 technologies have significantly transformed sustainability assurance by improving auditability, transparency, accountability, predictive risk assessment, continuous auditing, and automated verification processes. AI competency emerges as a critical capability for auditors to enhance sustainability assurance quality through effective ESG monitoring and digital assurance practices. However, emerging markets continue to face challenges related to limited digital infrastructure, low institutional readiness, governance capability gaps, and insufficient AI literacy among auditors.

Originality/Value: This study contributes to the existing literature by integrating discussions on AI competency, sustainability assurance quality, and future-ready auditors within the context of emerging markets. Unlike prior studies that primarily focus on technological systems and digital governance, this review highlights the strategic role of auditor AI competency as a key determinant of sustainability assurance effectiveness.

Practical/Policy implication: The findings suggest that organizations, audit firms, and professional bodies should strengthen AI literacy, digital capability, and sustainability-oriented assurance skills among auditors. Policymakers and regulators are encouraged to develop supportive digital governance frameworks, AI-related auditing standards, and capacity-building programs to enhance the effectiveness of sustainability assurance and ESG reporting in emerging economies.