AI-based audit acceptance and auditors’ technology readiness
This study investigates auditors' willingness to adopt AI-based audit tools using the AI Device Use Acceptance (AIDUA) model, focusing on the factors influencing acceptance and the moderating role of technology readiness. Data were collected from 153 certified external auditors in Jordan,...
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Main Authors: | Hamzah Al-Mawalia, Yaser Allozia, Aram Nawaiseha, Hala Zaidana, Abdul Rahman Al Natour, Muhammad Alshurideh |
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Format: | Article |
Language: | English |
Published: |
Growing Science
2025-01-01
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Series: | International Journal of Data and Network Science |
Online Access: | https://www.growingscience.com/ijds/Vol9/ijdns_2024_157.pdf |
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