Blockchain technology adoption intention among the Big Four audit firms

Wissem Ajili Ben Youssef (), Najla Bouebdallah and Meriem El Bouhali
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Wissem Ajili Ben Youssef: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Najla Bouebdallah: Excelia Group | La Rochelle Business School
Meriem El Bouhali: ESLSCA Business School - École Supérieure Libre des Sciences Commerciales Appliquées

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Abstract: This study aims to identify factors affecting auditors' intention to use blockchain among the Big Four firms. The research proposes an extended technology acceptance model by integrating the technology acceptance model (TAM) with innovation diffusion theory (IDT). A quantitative approach was employed, utilizing questionnaires to collect data from 130 auditors working at the Big Four. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The results indicate that auditors' intention to use blockchain is significantly influenced by perceived usefulness (PU) and perceived ease of use (PEOU). The study highlights relative advantage and trialability as the most important attributes of IDT affecting auditors' perceived usefulness and ease of use of blockchain. Observability has a significant positive relationship with perceived ease of use but a nonsignificant correlation with perceived usefulness. However, complexity is statistically insignificant in explaining perceived ease of use. Finally, access to big data significantly enhances auditors' perception of the usefulness of blockchain technology. Therefore, our results recommend communication strategies and training policies to enhance the perceived usefulness of blockchain technology in auditing. Reducing uncertainty about emerging technologies, primarily through standardization, will also improve auditors' intention to use blockchain.

Keywords: Audit; Blockchain; Technology acceptance model; Innovation diffusion theory; Big Four (search for similar items in EconPapers)
Date: 2025-06-23
New Economics Papers: this item is included in nep-acc, nep-cse, nep-fmk, nep-ict and nep-pay
Note: View the original document on HAL open archive server: https://hal.science/hal-05568241v1
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Published in British Accounting Review, 2025, pp.101692. ⟨10.1016/j.bar.2025.101692⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05568241

DOI: 10.1016/j.bar.2025.101692

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