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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Linh-Giang Le Nguyen

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Open access Jul 2026

Does Organizational Support Promote Auditors’ Intention to Use AI? A Conceptual Framework Based on an Extended UTAUT Model

This study proposes a theoretical framework to explain auditors’ intention to use AI in Vietnam and proposes willingness to learn AI (WLA) is proposed as a mediating mechanism through which performance expectancy, effort expectancy, and social influence affect intention to use AI.

Linh-Giang Le Nguyen · 0 citations