Factors that influence the adoption of Artificial Intelligence by auditing firms

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review

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 languageEnglish
Title of host publicationICIS 2021
Subtitle of host publicationBuilding Sustainability and Resilience with IS: A Call for Action
Place of PublicationAustin
PublisherAssociation for Information Systems
Pages1-9
Number of pages9
ISBN (Electronic)9781733632591
Publication statusPublished - 2021
EventInternational Conference on Information Systems (ICIS 2021) - Austin, United States
Duration: 12 Dec 202115 Dec 2021
https://icis2021.aisconferences.org/

Conference

ConferenceInternational Conference on Information Systems (ICIS 2021)
Abbreviated titleICIS 2021
Country/TerritoryUnited States
CityAustin
Period12/12/2115/12/21
Internet address

Keywords

  • Artificial Intelligence
  • Auditing
  • Case study
  • TOE framework

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