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Purpose External public auditing faces increasing challenges due to the growing volume of information and rising demands for efficiency and accountability. Artificial intelligence (AI) offers significant potential benefits, such as task automation, big data analysis and risk detection, yet its adoption in the public sector remains limited. This study examines how external public auditors perceive the benefits of AI and how these perceptions, together with factors from the unified theory of acceptance and use of technology (UTAUT) model – effort expectancy, performance expectancy and social influence – affect their intention to use AI. Gender is considered a moderating variable. Design/methodology/approach A survey was conducted among 219 auditors from Regional Audit Institutions affiliated with the European Organisation of Regional External Public Finance Audit Institutions. Data were analysed using partial least squares structural equation modelling. Findings The perception of potential benefits emerged as the main determinant of intention to use AI. Performance expectancy only influenced intention indirectly through perceived benefits. Effort expectancy and social influence also had significant effects, with notable gender differences: instrumental factors predominated among men, while social acceptance played a greater role for women. Originality/value This research provides original empirical evidence on AI adoption intentions in the context of external public auditing. It extends the UTAUT model by incorporating perceived benefits as a key variable and offers recommendations to encourage AI adoption through strategies sensitive to auditors’ perceptions and characteristics.
Alonso-Morales et al. (Fri,) studied this question.