_logo2.png){kind=logo}
* Corresponding Author
Perception Of Artificial Intelligence Adoption on Audit Quality
https://doi.org/10.22146/abis.v12i1.89329 Georgius Chandra Herfanda Nugraha(1*)
(1) Master of Accounting, faculty Economics and Business, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Keywords
Full Text:
PDFReferences
Abedin, B. (2021). Managing the tension between opposing effects of explainability of artificial intelligence: a contingency theory perspective. Internet Research, 32(2), 425–453. https://doi.org/10.1108/INTR-05-2020-0300 Afsay, A., Tahriri, A., & Rezaee, Z. (2023). A meta-analysis of factors affecting acceptance of information technology in auditing. International Journal of Accounting Information Systems, 49(January), 100608. https://doi.org/10.1016/j.accinf.2022.100608 Al-Sayyed, S. M., Al-Aroud, S. F., & Zayed, L. M. (2021). The effect of artificial intelligence technologies on audit evidence. Accounting, 7(2), 281–288. https://doi.org/10.5267/j.ac.2020.12.003 Albawwat, I., & Frijat, Y. Al. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7(4), 755–762. https://doi.org/10.5267/j.ac.2021.2.009 Alkhaffaf, H. H. K., Md. Idris, K., Abdullah, A., & Al-Aidaros, A.-H. (2018). The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment. Indian-Pacific Journal of Accounting and Finance, 2(2), 51–64. https://doi.org/10.52962/ipjaf.2018.2.2.48 Belanche, D., Casaló, L. V., Flavián, C., & Schepers, J. (2014). Trust transfer in the continued usage of public e-services. Information and Management, 51(6), 627–640. https://doi.org/10.1016/j.im.2014.05.016 Bhushan, U., Maddulety, Gujarathi, R., & Seetharaman, A. (2017). The Future of accounting and corporate reporting – A view from the IT Perspective. International Journal of Business Management and Economic Research, 8(6), 1128–1140. Borrero, J. D., Yousafzai, S. Y., Javed, U., & Page, K. L. (2014). Expressive participation in Internet social movements: Testing the moderating effect of technology readiness and sex on student SNS use. Computers in Human Behavior, 30, 39–49. https://doi.org/10.1016/j.chb.2013.07.032 Chan, D. Y., & Vasarhelyi, M. A. (2011). Innovation and practice of continuous auditing. International Journal of Accounting Information Systems, 12(2), 152–160. https://doi.org/10.1016/j.accinf.2011.01.001 Chassignol, M., Khoroshavin, A., Klimova, A., & Bilyatdinova, A. (2018). Artificial Intelligence trends in education: A narrative overview. Procedia Computer Science, 136, 16–24. https://doi.org/10.1016/j.procs.2018.08.233 Chi, O. H., Denton, G., & Gursoy, D. (2020). Artificially intelligent device use in service delivery: a systematic review, synthesis, and research agenda. Journal of Hospitality Marketing and Management, 29(7), 757–786. https://doi.org/10.1080/19368623.2020.1721394 Curran, J. M., Meuter, M. L., & Surprenant, C. F. (2003). Intentions to Use Self-Service Technologies: A Confluence of Multiple Attitudes. Journal of Service Research, 5(3), 209–224. https://doi.org/10.1177/1094670502238916 Dabholkar, P. A., & Bagozzi, R. P. (2002). An attitudinal model of technology-based self-service. Journal of the Academy of Marketing Science, 30(3), 184–201. http://jam.sagepub.com/content/30/3/184.short Damasiotis, V., Trivellas, P., Santouridis, I., Nikolopoulos, S., & Tsifora, E. (2015). IT Competences for Professional Accountants. A Review. Procedia - Social and Behavioral Sciences, 175, 537–545. https://doi.org/10.1016/j.sbspro.2015.01.1234 Damerji, H., & Salimi, A. (2021). Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting. Accounting Education, 30(2), 107–130. https://doi.org/10.1080/09639284.2021.1872035 DeAngelo, L. E. (1981). Auditor independence, “low balling”, and disclosure regulation. Journal of Accounting and Economics, 3(2), 113–127. https://doi.org/10.1016/0165-4101(81)90009-4 Duh, H. (2015). Testing three materialism life-course theories in South Africa. International Journal of Emerging Markets, 10(4), 747–764. https://doi.org/10.1108/IJoEM-02-2013-033 Erdfelder, E., FAul, F., Buchner, A., & Lang, A. G. (2009). Statistical power analyses using G*Power 3.1: Tests for correlation and regression analyses. Behavior Research Methods, 41(4), 1149–1160. https://doi.org/10.3758/BRM.41.4.1149 Fanani, Z., Budi, V. M. F., & Utama, A. A. G. S. (2021). Specialist tenure of audit partner and audit quality. Accounting, 7(3), 573–580. https://doi.org/10.5267/j.ac.2021.1.001 Feliciano, C., & Quick, R. (2022). Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise. Accounting in Europe, 19(2), 311–331. https://doi.org/10.1080/17449480.2022.2046283 Ferreira, J. B., da Rocha, A., & da Silva, J. F. (2014). Impacts of technology readiness on emotions and cognition in Brazil. Journal of Business Research, 67(5), 865–873. https://doi.org/10.1016/j.jbusres.2013.07.005 Flavián, C., Pérez-Rueda, A., Belanche, D., & Casaló, L. V. (2022). Intention to use analytical artificial intelligence (AI) in services – the effect of technology readiness and awareness. Journal of Service Management, 33(2), 293–320. https://doi.org/10.1108/JOSM-10-2020-0378 Frey, C. B., & Osborne, M. A. (2017). The future of employment: How susceptible are jobs to computerisation? Technological Forecasting and Social Change, 114, 254–280. https://doi.org/10.1016/j.techfore.2016.08.019 Galaz, V., Centeno, M. A., Callahan, P. W., Causevic, A., Patterson, T., Brass, I., Baum, S., Farber, D., Fischer, J., Garcia, D., McPhearson, T., Jimenez, D., King, B., Larcey, P., & Levy, K. (2021). Artificial intelligence, systemic risks, and sustainability. Technology in Society, 67(September), 101741. https://doi.org/10.1016/j.techsoc.2021.101741 Gao, J., Ren, L., Yang, Y., Zhang, D., & Li, L. (2022). The impact of artificial intelligence technology stimuli on smart customer experience and the moderating effect of technology readiness. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-06-2021-0975 Gentner, D., Stelzer, B., Ramosaj, B., & Brecht, L. (2018). Strategic Foresight of Future B2B Customer Opportunities through Machine Learning. Technology Innovation Management Review, 8(10), 5–17. https://doi.org/10.22215/timreview/1189 Godoe, P., & Johansen, T. S. (2012). Understanding adoption of new technologies: Technology readiness and technology acceptance as an integrated concept. Journal of European Psychology Students, 3(May 2012), 38. https://doi.org/10.5334/jeps.aq Gonzalez-jimenez, H. (2020). Robots in daily life : A post-covid-19 perspective Robots in daily life : A post-covid-19 perspective. Greenman, C. (2017). Exploring the Impact of Artificial Intelligence on the Accounting Profession. Journal of Research in Business, Economics and Management, 8(3), 1451–1454. www.scitecresearch.com/journals/index.php/jrbem/index%0Awww.scitecresearch.com Gupta, V. S., & Garg, R. (2015). Technology Readiness Index of E-Banking Users: Some Measurement and Sample Survey Evidence. IUP Journal of Bank Management, 14(4), 43–58. http://search.ebscohost.com/login.aspx?direct=true&db=bsh&AN=111965533&site=ehost-live Gursoy, D., Chi, O. H., Lu, L., & Nunkoo, R. (2019). Consumers acceptance of artificially intelligent (AI) device use in service delivery. International Journal of Information Management, 49(March), 157–169. https://doi.org/10.1016/j.ijinfomgt.2019.03.008 Haenlein, M., & Kaplan, A. (2019). A brief history of artificial intelligence: On the past, present, and future of artificial intelligence. California Management Review, 61(4), 5–14. https://doi.org/10.1177/0008125619864925 Ikechukwu, O. I., & Nwakaego, D. A. (2015). The effect of accounts payable ratio on the financial performance of food and beverages manufacturing companies in Nigeria. Journal of Research in Business and Management, 3(9), 15–21. Ilias, A., Baidi, N., Shah, M., & Rahman, R. A. (2020). ARE YOU READY TO EMBRACE NEW TECHNOLOGY? ACCOUNTING PRACTITIONERS IN MALAYSIA. 32(April), 127–131. Jariwala, H. V. (2015). Analysis of Financial Literacy Level of Retail Individual Investors of Gujarat State and Its Effect on Investment Decision. Journal of Business and Finance Librarianship, 20(October 2014), 133–158. https://doi.org/10.1080/08963568.2015.977727 Jiang, Q., Li, Y., & Shypenka, V. (2018). Loneliness, Individualism, and Smartphone Addiction Among International Students in China. Cyberpsychology, Behavior, and Social Networking, 21(11), 711–718. https://doi.org/10.1089/cyber.2018.0115 Kaplan, A., & Haenlein, M. (2020). Rulers of the world, unite! The challenges and opportunities of artificial intelligence. Business Horizons, 63(1), 37–50. https://doi.org/10.1016/j.bushor.2019.09.003 Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51730 Lestari, D., Mardian, S., & Firman, M. A. (2020). Why don’t auditors use computer-assisted audit techniques? study at small public accounting firms. The Indonesian Accounting Review, 10(2), 105. https://doi.org/10.14414/tiar.v10i2.1974 Liljander, V., Gillberg, F., Gummerus, J., & van Riel, A. (2006). Technology readiness and the evaluation and adoption of self-service technologies. Journal of Retailing and Consumer Services, 13(3), 177–191. https://doi.org/10.1016/j.jretconser.2005.08.004 Lin, J. S. C., & Chang, H. C. (2011). The role of technology readiness in self-service technology acceptance. Managing Service Quality, 21(4), 424–444. https://doi.org/10.1108/09604521111146289 Lin, J. S. C., & Hsieh, P. L. (2007). The influence of technology readiness on satisfaction and behavioral intentions toward self-service technologies. Computers in Human Behavior, 23(3), 1597–1615. https://doi.org/10.1016/j.chb.2005.07.006 Lin, P., & Hazelbaker, T. (2019). Meeting the Challenge of Artificial Intelligence. CPA Journal, 89(6), 48–52. https://www.cpajournal.com/2019/07/03/meeting-the-challenge-of-artificial-intelligence/ Lu, J. L., Chou, H. Y., & Ling, P. C. (2009). Investigating passengers’ intentions to use technology-based self check-in services. Transportation Research Part E: Logistics and Transportation Review, 45(2), 345–356. https://doi.org/10.1016/j.tre.2008.09.006 Lu, J., Wang, L., & Hayes, L. A. (2012). How do technology readiness, platform functionality and trust influence C2C user satisfaction? Journal of Electronic Commerce Research, 13(1), 50–69. Lu, L., Cai, R., & Gursoy, D. (2019). Developing and validating a service robot integration willingness scale. International Journal of Hospitality Management, 80(July 2018), 36–51. https://doi.org/10.1016/j.ijhm.2019.01.005 Martens, M., Roll, O., & Elliott, R. (2017). Testing the Technology Readiness and Acceptance Model for Mobile Payments Across Germany and South Africa. International Journal of Innovation and Technology Management, 14(6). https://doi.org/10.1142/S021987701750033X Meng, J., Elliott, K. M., & Hall, M. C. (2010). Technology Readiness Index (TRI): Assessing cross-cultural validity. Journal of International Consumer Marketing, 22(1), 19–31. https://doi.org/10.1080/08961530902844915 Mhlanga, D. (2021). Artificial intelligence in the industry 4.0, and its impact on poverty, innovation, infrastructure development, and the sustainable development goals: Lessons from emerging economies? Sustainability (Switzerland), 13(11). https://doi.org/10.3390/su13115788 Mlekus, L., Bentler, D., Paruzel, A., Kato-Beiderwieden, A. L., & Maier, G. W. (2020). How to raise technology acceptance: user experience characteristics as technology-inherent determinants. Gruppe. Interaktion. Organisation. Zeitschrift Fur Angewandte Organisationspsychologie, 51(3), 273–283. https://doi.org/10.1007/s11612-020-00529-7 Mondal, B. (2019). Artificial intelligence: state of the art. In Intelligent Systems Reference Library (Vol. 172). https://doi.org/10.1007/978-3-030-32644-9_32 Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1 Musah, M. B., Ali, H. B. M., Al-Hudawi, S. H. V., Tahir, L. M., Daud, K. B., & Hamdan, A. R. (2015). Determinants of students’ outcome: a full-fledged structural equation modelling approach. Asia Pacific Education Review, 16(4), 579–589. https://doi.org/10.1007/s12564-015-9396-3 Noordin, N. A., Hussainey, K., & Hayek, A. F. (2022). The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE. Journal of Risk and Financial Management, 15(8). https://doi.org/10.3390/jrfm15080339 Oliveira, T., Thomas, M., Baptista, G., & Campos, F. (2016). Mobile payment: Understanding the determinants of customer adoption and intention to recommend the technology. Computers in Human Behavior, 61(2016), 404–414. https://doi.org/10.1016/j.chb.2016.03.030 Parasuraman, A. (2000). Technology Readiness Index (Tri): A Multiple-Item Scale to Measure Readiness to Embrace New Technologies. Journal of Service Research, 2(4), 307–320. https://doi.org/10.1177/109467050024001 Parasuraman, A., & Colby, C. L. (2015). An Updated and Streamlined Technology Readiness Index: TRI 2.0. Journal of Service Research, 18(1), 59–74. https://doi.org/10.1177/1094670514539730 Petkov, R. (2020). Artificial intelligence (Ai) and the accounting function—a revisit and a new perspective for developing framework. Journal of Emerging Technologies in Accounting, 17(1), 99–105. https://doi.org/10.2308/jeta-52648 Pillai, R., Sivathanu, B., & Dwivedi, Y. K. (2020). Shopping intention at AI-powered automated retail stores (AIPARS). Journal of Retailing and Consumer Services, 57(August), 102207. https://doi.org/10.1016/j.jretconser.2020.102207 Prodanova, J., San-Martín, S., & Jimenez, N. (2021). Are you technologically prepared for mobile shopping? Service Industries Journal, 41(9–10), 648–670. https://doi.org/10.1080/02642069.2018.1492561 Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception on the impact of artificial intelligence on professional skepticism and judgment in oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527 Ramos-de-luna, I., & Lie, F. (2016). Determinants of the intention to use NFC technology as a payment system : an acceptance model approach. 293–314. https://doi.org/10.1007/s10257-015-0284-5 Sanz-Blas, S., Buzova, D., & Miquel-Romero, M. J. (2019). From Instagram overuse to instastress and emotional fatigue: the mediation of addiction. Spanish Journal of Marketing - ESIC, 23(2), 143–161. https://doi.org/10.1108/SJME-12-2018-0059 Seethamraju, R., & Hecimovic, A. (2022). Adoption of artificial intelligence in auditing: An exploratory study. Australian Journal of Management, June. https://doi.org/10.1177/03128962221108440 Shabani, N., Munir, A., & Mohanty, S. P. (2022). A Study of Big Data Analytics in Internal Auditing. Lecture Notes in Networks and Systems, 295, 362–374. https://doi.org/10.1007/978-3-030-82196-8_27 Shaffer, K. J., Gaumer, C. J., & Bradley, K. P. (2020). Artificial intelligence products reshape accounting: time to re-train. Development and Learning in Organizations, 34(6), 41–43. https://doi.org/10.1108/DLO-10-2019-0242 Son, M., & Han, K. (2011). Beyond the technology adoption: Technology readiness effects on post-adoption behavior. Journal of Business Research, 64(11), 1178–1182. https://doi.org/10.1016/j.jbusres.2011.06.019 Stancheva-Todorova, E. P. (2018). How Artificial Intelligence Is Challenging Accounting Profession. Journal of International Scientific Publications, 12. https://www.scientific-publications.net/get/1000031/1536783976137495.pdf Taylor, S. A., Celuch, K., & Goodwin, S. (2002). Technology readiness in the e-insurance industry : an exploratory investigation and development of an Agent Technology e-Consumption Model. Journal of Insurance Issues, 25(2), 142–165. Tsikriktsis, N. (2004). A Technology Readiness-Based Taxonomy of Customers: A Replication and Extension. Journal of Service Research, 7(1), 42–52. https://doi.org/10.1177/1094670504266132 Ukpong, E. G., Udoh, I. I., & Essien, I. T. (2019). Artificial Intelligence: Opportunities, Issues and Applications in Banking, Accounting, and Auditing in Nigeria. Asian Journal of Economics, Business and Accounting, 8(1), 1–6. https://doi.org/10.9734/ajeba/2019/v10i130099 van Doorn, J., Mende, M., Noble, S. M., Hulland, J., Ostrom, A. L., Grewal, D., & Petersen, J. A. (2017). Domo Arigato Mr. Roboto: Emergence of Automated Social Presence in Organizational Frontlines and Customers’ Service Experiences. Journal of Service Research, 20(1), 43–58. https://doi.org/10.1177/1094670516679272 Venkatesh, Thong, & Xu. (2012). Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of Technology. MIS Quarterly, 36(1), 157. https://doi.org/10.2307/41410412 Vize, R., Coughlan, J., Kennedy, A., & Ellis-Chadwick, F. (2013). Technology readiness in a B2B online retail context: An examination of antecedents and outcomes. Industrial Marketing Management, 42(6), 909–918. https://doi.org/10.1016/j.indmarman.2013.05.020 Walczuch, R., Lemmink, J., & Streukens, S. (2007). The effect of service employees’ technology readiness on technology acceptance. Information and Management, 44(2), 206–215. https://doi.org/10.1016/j.im.2006.12.005 Yakimova, V. A. (2020). AI-Audit: The Perspectives of Digital Technology Application in the Audit Activity. 137, 138–142. https://doi.org/10.2991/aebmr.k.200423.030 Yeh, S. C., Wu, A. W., Yu, H. C., Wu, H. C., Kuo, Y. P., & Chen, P. X. (2021). Public perception of artificial intelligence and its connections to the sustainable development goals. Sustainability (Switzerland), 13(16). https://doi.org/10.3390/su13169165 Zeithaml, V. A., Parasuraman, A., & Malhotra, A. (2002). Service quality delivery through web sites: A critical review of extant knowledge. Journal of the Academy of Marketing Science, 30(4), 362–375. https://doi.org/10.1177/009207002236911 Zemankova, A. (2019). Artificial Intelligence in Audit and Accounting: Development, Current Trends, Opportunities and Threats-Literature Review. Proceedings - 2019 3rd International Conference on Control, Artificial Intelligence, Robotics and Optimization, ICCAIRO 2019, 148–154. https://doi.org/10.1109/ICCAIRO47923.2019.00031 Zemánková, A. (2019). Artificial intelligence and blockchain in audit and accounting: Literature review. WSEAS Transactions on Business and Economics, 16, 568–581. Zhu, D. H., & Chang, Y. P. (2020). Robot with humanoid hands cooks food better?: Effect of robotic chef anthropomorphism on food quality prediction. International Journal of Contemporary Hospitality Management, 32(3), 1367–1383. https://doi.org/10.1108/IJCHM-10-2019-0904
DOI: https://doi.org/10.22146/abis.v12i1.89329
Article Metrics
Abstract views : 1293
| 
views : 599
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500