Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-01-21 DOI:10.1016/j.accinf.2025.100738

Macarena Torroba, José Ramón Sánchez, Lidia López, Ángela Callejón

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引用次数: 0

Abstract

The appearance of new systems and tools based on Data Analysis and Artificial Intelligence techniques has led to significant changes in traditional audit processes. However, although the positive effects of adopting Data Analysis and Artificial Intelligence in audit practice are numerous, certain barriers still condition its implementation. The present study applies the Technological-Organizational-Environmental framework and the Theory of Diffusion of Innovation to identify the relevant factors and their influence on adopting Data Analysis and Artificial Intelligence in auditing. Applying quantitative and qualitative analysis to data from a sample of 130 Spanish auditors, the results indicate that, although there is a great willingness to adapt to its implementation, there still needs to be a higher level of adoption of Data Analysis and Artificial Intelligence. In addition, the factor with the most significant impact on adoption is the regulation of the use of these techniques. Our research has important theoretical and professional implications by providing a greater understanding of the factors that can facilitate the successful implementation of the most sophisticated technologies in the audit profession.

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.