Abstract
This paper explores and explains key factors affecting the adoption of Artificial Intelligence (AI) by auditing firms through the lens of the Technology-Organisation-Environment (TOE) framework. Using the multiple-case study method, the primary data collection was through semi-structured interviews with decision-makers of auditing firms, complemented by secondary data. The preliminary data analysis identified anomalies to existing theories, revealing the specificity of the AI adoption compared to other technology adoption processes. The findings show that firms’ adoption process is affected by the affordance of AI, barriers to adoption, communication process, staff’s AI-expertise, auditing regulation and client’s acceptance. This study contributes to the literature by providing a better understanding of AI adoption at the firm level, thus filling the gaps in the extant research. The findings strengthen the theories that underpin our understanding of the technology adoption by firms, revising, extending, and elaborating the TOE framework with more empirical evidence.
Original language | English |
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Title of host publication | ICIS 2021 |
Subtitle of host publication | Building Sustainability and Resilience with IS: A Call for Action |
Place of Publication | Austin |
Publisher | Association for Information Systems |
Pages | 1-9 |
Number of pages | 9 |
ISBN (Electronic) | 9781733632591 |
Publication status | Published - 2021 |
Event | International Conference on Information Systems (ICIS 2021) - Austin, United States Duration: 12 Dec 2021 → 15 Dec 2021 https://icis2021.aisconferences.org/ |
Conference
Conference | International Conference on Information Systems (ICIS 2021) |
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Abbreviated title | ICIS 2021 |
Country/Territory | United States |
City | Austin |
Period | 12/12/21 → 15/12/21 |
Internet address |
Keywords
- Artificial Intelligence
- Auditing
- Case study
- TOE framework