The artificial intelligence in auditing: Corporate behaviour and technological adoption in an emerging market

Ines Bouaziz Daoud () and Ameni Mhiri Rekik ()

International Journal of Applied Economics, Finance and Accounting, 2024, vol. 20, issue 2, 163-173

Abstract: The objective of this research is to offer an empirically grounded assessment of the intention of the auditing profession to adopt "disruptive" technologies. This study investigates, using data collected from employees of the Big Four firms in Tunisia, the determinants that drive auditors to adopt blockchain technology (BT). To achieve this objective, in 2022, 53 auditors from the "big four" enterprises in Tunisia, including both certified auditors and auditing students in training, participated in a survey. The study employs statistical methods and ordinary least squares (OLS) regression to identify the associations between the intention to implement BT and the five variables under investigation. The study examines perceived utility, ease of use, trust, support cost (SC), and facilitating condition (FC) while drawing on a number of theories, including the Technology Acceptance Model (TAM). Results show that two factors, particularly perceived utility for auditing (PUA) practice and trust, drive auditing professionals' intention among Big Four companies to use BT. This study results illuminate the factors motivating Big Four companies to embrace BT, enabling the development of strategies to expedite the adoption and utilization of this technology in developing accounting and auditing firms. The study fills a gap in the literature about adopting BT in emerging economies by concentrating on this specific setting. This study contributes to the knowledge of technology adoption and provides valuable recommendations for accelerating the uptake and application of BT in this particular setting.

Keywords: Auditing; Blockchain technology; Intention to use; Technology acceptance model. (search for similar items in EconPapers)
Date: 2024
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