{"title":"Adoption of artificial intelligence in auditing: An exploratory study","authors":"Ravi T. Seethamraju, Angela Hecimovic","doi":"10.1177/03128962221108440","DOIUrl":null,"url":null,"abstract":"Artificial intelligence (AI) is likely to transform the audit profession. This exploratory study, by utilising the technology–organisation–environment (TOE) framework and data from semi-structured interviews, identifies several technological (perceived benefits, compatibility, maturity), organisational (readiness, data quality, trust) and environmental (audit standards, regulation, client readiness) factors influencing the adoption of AI tools in audit practice. While AI has the potential to improve audit quality and deliver value-adding services to audit clients, our study concludes that AI adoption requires a rethink of audit practice considering the perceived lack of control in AI ‘black-box’ potentially rendering audit practice even more hidden from view and exposed to increased scrutiny over audit quality. JEL Classification: M42, O31, O32, O33","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":" ","pages":""},"PeriodicalIF":2.0000,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Australian Journal of Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1177/03128962221108440","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 3
Abstract
Artificial intelligence (AI) is likely to transform the audit profession. This exploratory study, by utilising the technology–organisation–environment (TOE) framework and data from semi-structured interviews, identifies several technological (perceived benefits, compatibility, maturity), organisational (readiness, data quality, trust) and environmental (audit standards, regulation, client readiness) factors influencing the adoption of AI tools in audit practice. While AI has the potential to improve audit quality and deliver value-adding services to audit clients, our study concludes that AI adoption requires a rethink of audit practice considering the perceived lack of control in AI ‘black-box’ potentially rendering audit practice even more hidden from view and exposed to increased scrutiny over audit quality. JEL Classification: M42, O31, O32, O33
期刊介绍：
The objectives of the Australian Journal of Management are to encourage and publish research in the field of management. The terms management and research are both broadly defined. The former includes the management of firms, groups, industries, regulatory bodies, government, and other institutions. The latter encompasses both discipline- and problem-based research. Consistent with the policy, the Australian Journal of Management publishes research in accounting, applied economics, finance, industrial relations, political science, psychology, statistics, and other disciplines, provided the application is to management, as well as research in areas such as marketing, corporate strategy, operations management, organisation development, decision analysis, and other problem-focuses paradigms.
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