How Does Risks and Ethical Issues Impact the Adoption of Artificial Intelligence in Auditing?
Year: 2025
Type: article
Abstract: AI has become commonly used due to its many benefits. It is also applied in auditing, where AI has been utilized to support the auditor's auditing process. AI reputation as of now has been a mixed one where its seen as beneficial but also accompanied by concerns and debates. Applying AI in audits may result in risk or ethical issues. This study uses the extended TAM (Technology Acceptance Model) by adding Risk and Ethical Issues variables, hypothesized to affect Perceived Usefulness and Ease of Use. Data is collected by distributing questionnaires to auditors working in Indonesia's Big 4 auditing firm. Data is analysed through SEM-PLS. The result indicates that Risk and Ethical Issues does not affect Perceived Usefulness, but affect Perceived Ease of Use negatively. The perceived usefulness and ease of use influence the intention to use, while the perceived ease of use influences perceived usefulness. Risk and ethical issues exist, albeit they do not significantly impact how auditor perceived their benefits. It does, however, makes it harder to use. As such, auditors should thread carefully on utilizing AI in future endeavours. Previous research have tackle the topic of the use and ethical concerns of AI in auditing. This research discusses things that have not been addressed in previous research, namely how the risks and ethical issues that arise with AI influence auditors' perceptions of AI in audits and their willingness to use them.
Author: Journal of Theoretical and Applied Information Technology
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7078328510
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