Factors Affecting the Adoption of Artificial Intelligence in Auditing Based on the UTAUT Model, IT Infrastructure as a Moderating Variable

Auditing the financial statements and the auditor’s report is considered one of the important tools in adding confidence and credibility to the statements issued by companies by all relevant parties. This led to auditing companies seeking to adopt artificial intelligence (AI) tools to help them increase the efficiency and effectiveness of their performance. Hence, the aim of this research is to examine the factors that influence the adoption of artificial intelligence techniques in auditing based on the UTAUT model (the Expected Performance Pillar, the Effort Expectation Pillar, the Social Influence Pillar, and the Facilitating Conditions Pillar). Data from individuals was collected via questionnaires and proportional samples. After examination, a total of 155 questionnaires were deemed eligible for the study. The data was evaluated with Partial Least Squares (PLS). All three of these pillars—expectation of performance, expectancy of effort, and social influence—were found to significantly and positively impact auditors’ intentions to adopt and use AI. However, the facilitating conditions pillar has an insignificant relationship. Additionally, a moderating relationship was found between the IT infrastructure on the effect of effort expectation and adoption intention. This conclusion guides audit firm policymakers on how to allocate resources to promote AI uptake and use.