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Growing Science » International Journal of Data and Network Science » AI-based audit acceptance and auditors’ technology readiness

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International Journal of Data and Network Science

ISSN 2561-8156 (Online) - ISSN 2561-8148 (Print)
Quarterly Publication
Volume 9 Issue 3 pp. 525-540 , 2025

AI-based audit acceptance and auditors’ technology readiness Pages 525-540 Right click to download the paper Download PDF

Authors: Hamzah Al-Mawalia, Yaser Allozia, Aram Nawaiseha, Hala Zaidana, Abdul Rahman Al Natour, Muhammad Alshurideh

DOI: 10.5267/j.ijdns.2024.8.013

Keywords: Artificial intelligence, AI Acceptance, Technology Readiness, TAM, UTAUT

Abstract: This study investigates auditors' willingness to adopt AI-based audit tools using the AI Device Use Acceptance (AIDUA) model, focusing on the factors influencing acceptance and the moderating role of technology readiness. Data were collected from 153 certified external auditors in Jordan, representing a 30% response rate. The findings reveal that social influence and hedonic motivation positively impact performance expectancy, while anthropomorphism influences effort expectancy. Emotions significantly affect auditors' willingness to adopt AI-based audits, moderated by their technology readiness. This study contributes to the literature by utilizing the AIDUA framework to understand AI acceptance in auditing, offering insights into the unique aspects of AI technologies. The results highlight the importance of understanding auditors' perceptions and readiness, providing valuable implications for practitioners and policymakers to develop strategies for effective AI integration in auditing. Future research should explore these dynamics in diverse cultural contexts and over extended periods to enhance the generalizability of the findings.

How to cite this paper
Al-Mawalia, H., Allozia, Y., Nawaiseha, A., Zaidana, H., Natour, A & Alshurideh, M. (2025). AI-based audit acceptance and auditors’ technology readiness.International Journal of Data and Network Science, 9(3), 525-540.

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Journal: International Journal of Data and Network Science | Year: 2025 | Volume: 9 | Issue: 3 | Views: 739 | Reviews: 0

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