The role of attitudes towards responsibility in applying artificial intelligence to auditor risk assessment processes

Piotr Staszkiewicz, Anna Szelągowska and Agnieszka Maryla Strzelecka

Meditari Accountancy Research, 2026, vol. 34, issue 7, 79-96

Abstract: PurposeThis study aims to examine how auditors’ attitudes towards responsibility shape the possibilities for using artificial intelligence (AI) within the auditor risk assessment process (ARAP).Design/methodology/approachUsing an affordance lens and abductive approach, the authors deconstruct human actions into avoidance and arrangement, applying these frameworks to structured interviews with auditors.FindingsPossibilities are filtered through responsibility. Moreover, the authors identify a non-linear relationship between the attitudes towards responsibility and algorithms.Research limitations/implicationsThe study focuses solely on the auditor’s perspective, while further research should include other stakeholders. The findings highlight a potential systemic policy risk should AI adoption challenges remain unaddressed.Originality/valueBy linking algorithm aversion to distributed responsibility, this study offers fresh insights into human–AI interactions and contributes to the understanding of barriers to AI adoption in professional services.

Keywords: Artificial intelligence; Affordance; Distributed responsibility; Audit; Algorithm aversion (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-08-2024-2613

DOI: 10.1108/MEDAR-08-2024-2613

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