Explaining Auditors' Intentions to Use Artificial Intelligence for Financial Statement Fraud Detection: An Extended Technology Acceptance Model

The advent of digitization has transformed the auditing paradigm, compelling auditors to integrate technology into their practices. However, the use of artificial intelligence (AI) in auditing and fraud detection remains modest. Therefore, this study explores Algerian auditors' intentions to use AI for detecting accounting manipulation in financial statements. To achieve this, we expanded the technology acceptance model by incorporating three additional constructs: Trust in AI outputs, AI fraud detection-related knowledge and AI self-efficacy. A convenience sample of 162 auditors was surveyed, and the data were analyzed using Hierarchical multiple regression. The findings indicate that AI-related knowledge, perceived usefulness, trust, ease of use, and AI self-efficacy significantly positively associated with auditors' intentions to adopt AI. This research aims to offer valuable insights for stakeholders on how to encourage audit practitioners to embrace AI technology.