Level of Acceptance and Behavioral Intention on the Use of Artificial Intelligence in Internal Audit Procedure

View Full Paper

Ask AI

Bookmark

High acceptance levels of artificial intelligence were observed among accounting professionals.
Performance expectancy and effort expectancy were identified as key drivers of behavioral intention.
Demographic factors such as age and job position significantly influenced acceptance and intention.
Strong positive correlations between acceptance constructs and behavioral intention to adopt AI tools were found.

Discussion

No takes yet. Share an insight, caveat, or question.

Descriptive-correlational research highlights acceptance levels of AI in auditing, suggesting improvements in organizational infrastructure.

Xiaoyu Chen (2025) studied this question.

View Full Paper

Ask AI

Bookmark

Descriptive-correlational research highlights acceptance levels of AI in auditing, suggesting improvements in organizational infrastructure.