Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2025-05-21 DOI:10.1016/j.intaccaudtax.2025.100701

Mohammad Zaid Alaskar , Ja Ryong Kim , Tam Huy Nguyen , Muhammad Rafique

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引用次数: 0

Abstract

This study aims to discover the key determinants affecting the adoption of visual recognition technology (VRT), a segment of artificial intelligence (AI) technology, in the auditing industry in Saudi Arabia, highlighting the tension between performance expectancy and ethical concerns. Through a quantitative approach utilizing a bilingual online questionnaire of auditors in Saudi Arabia and path analysis, we find that auditors consider the ethical concerns around VRT to be as important as its performance expectancy, traditionally the most important determinant of new technology adoption. The findings also suggest that facilitating conditions emerge as a dominant factor, raising concerns that VRT adoption is driven by resource availability rather than a thorough discussion of its costs and benefits. This paper contributes to the growing dialogue about AI ethical concerns, quantifying and highlighting the importance of ethical considerations for potential users. The paper also urges policymakers to take a balanced approach to incorporate both performance benefits and ethical considerations of the technology and devise practical ethical guidelines to facilitate the adoption of ethical AI.

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平衡绩效与道德：引导视觉识别技术在审计行业的应用

本研究旨在发现影响沙特阿拉伯审计行业采用视觉识别技术（VRT）的关键决定因素，VRT是人工智能（AI）技术的一部分，突出了绩效预期与道德问题之间的紧张关系。通过利用沙特阿拉伯审计师的双语在线问卷和路径分析的定量方法，我们发现审计师认为围绕VRT的道德问题与其绩效预期一样重要，传统上是新技术采用的最重要决定因素。研究结果还表明，便利条件成为主导因素，这引起了人们的担忧，即VRT的采用是由资源可用性驱动的，而不是对其成本和收益的彻底讨论。本文促进了关于人工智能伦理问题的日益增长的对话，量化并强调了潜在用户伦理考虑的重要性。该论文还敦促政策制定者采取平衡的方法，将技术的绩效效益和道德考虑结合起来，并制定切实可行的道德准则，以促进道德人工智能的采用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.