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Purpose The aim of this study is to examine the effect of technology readiness (TR), perceived usefulness (PU) and perceived ease of use (PEOU) on the adoption of Artificial Intelligence (AI) by accounting and auditing students. The moderating role of gender is also examined in this research. Design/methodology/approach The data of this study was collected through a questionnaire filled by 330 accounting and auditing students enrolled in the Lebanese private universities during the academic year 2021–2022. The hierarchical multiple regression analysis was conducted to test the study’s hypotheses. Findings The results show that TR and PU affect positively the adoption of AI; however, PEOU has an insignificant impact on the students’ decision to adopt AI. The outcomes also reveal that males tend more to adopt AI than females and gender moderates the associations between TR, PU, PEOU and adoption of AI. Practical implications The results of this study suggest that accounting educators should adjust the curricula of the accounting programs and prepare students to be well equipped with technological skills through training them on AI software. Originality/value According to the researcher’s knowledge, this study is the first that examines the moderating effect of gender on the associations between TR, use perceptions and AI adoption by accounting and auditing students. Besides, this research is the first that investigates the antecedents of AI adoption by students in Lebanese private universities. Furthermore, this study contributes to the limited literature that addresses this contemporary and vital issue in the Middle East.
Rasha Mohammad Nouraldeen (Tue,) studied this question.