Factors affecting artificial intelligence adoption in auditing: Empirical evidence in Viet Nam

Abstract

Significant changes in auditing, including in Vietnam, are being brought about by the Industrial Revolution 4.0 and artificial intelligence. Utilizing the TOE theoretical framework, prior research, and data gathered from 215 independent auditors in Vietnam (in April and May 2024), the study employed quantitative analysis (SPSS 22) to evaluate the factors affecting AI adoption in auditing. The findings indicate that while other factors have a positive effect, technical complexity has a negative effect. Notably, perceived benefits had the least effect on AI adoption, whereas organizational readiness was the most powerful influencing factor. Based on these conclusions, the study recommends improving infrastructure, human, and financial resources; increasing public awareness of AI; refining the pertinent legal framework; and creating suitable training programs to fully utilize AI's potential in auditing.