Jul 2026· Journal of Economics, Business, and Commerce· 0 citations· 18 references
TL;DR
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.
Abstract
In the context of Vietnam’s efforts to promote science, technology, innovation, and national digital transformation, the adoption of artificial intelligence (AI) in auditing is becoming an inevitable trend. AI offers significant benefits to the auditing profession by improving audit efficiency, enhancing risk assessment, and supporting the analysis of large volumes of data. However, the successful implementation of AI depends not only on technological capabilities but also on auditors’ readiness to accept and use the technology. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT), this study proposes a theoretical framework to explain auditors’ intention to use AI in Vietnam. Specifically, willingness to learn AI (WLA) is proposed as a mediating mechanism through which performance expectancy (PE), effort expectancy (EE), and social influence (SI) affect intention to use AI. In addition, organizational support (OS) is proposed as a moderating factor that strengthens the relationship between WLA and intention to use AI. The proposed model provides a foundation for future empirical research and contributes to the understanding of AI adoption behavior among auditors in emerging economies.
Artificial intelligence is rapidly transforming marketing by improving customer engagement and operational efficiency. Small and medium-sized enterprises (SMEs), especially in Qatar, are not able to adopt AI due to high adoption costs, poor technological skills and employee resistance. A thorough and methodological literature review was conducted to get a grasp on the factors influencing AI adoption and the subsequent effect on marketing performance. In accordance with the PRISMA guidelines, 32 peer-reviewed publications from 2020 to 2025 were analysed by applying a CASP/AMSTAR checklist, thematic coding and narrative analysis. The literature review has identified that technological readiness, managerial support, digital literacy and environmental factors are the major facilitators of AI adoption. However, context and organisational challenges are the main inhibitors of AI adoption. Nevertheless, the literature affirms that AI adoption increases the marketing performance of SMEs, and the TOE and DOI models are supported, while recommending a merger with the dynamic capabilities theory. Finally, the literature review asserts that policymakers and SME managers need to prioritise training, infrastructure and digital readiness to ease the path for AI adoption.
Salma El-Gohary, Mohamed Slim Ben Mimoun, Hatem El-Gohary· Journal of Cultural Analysis...· 0 citations
This study aims to identify the factors affecting the intention to use data analytics (DA) tools
by auditors in independent auditing firms in Hanoi. Using a qualitative research method
through a systematic literature review, the paper analyzes and synthesizes secondary data from
reputable academic works and professional reports. The main research result is the proposal
of a comprehensive theoretical model, developed based on the Unified Theory of Acceptance
and Use of Technology (UTAUT), which identifies five core factors influencing auditors'
intention to use DA: Perceived Usefulness, Perceived Ease of Use, Social Influence,
Facilitating Conditions, and a crucial contextual factor, Auditor Competency. Consequently,
the study provides significant managerial implications, recommending that auditing firms
should develop clear technology investment and training strategies, educational institutions
and professional associations should update their curricula, and auditors themselves should
proactively enhance their capabilities. These recommendations provide a scientific basis for
relevant stakeholders to promote digital transformation, thereby improving the quality and
competitiveness of the Vietnamese audit industry. The novelty of the research lies in filling an
academic gap by focusing deeply on DA tools within the specific context of an emerging market,
while also constructing a theoretical model that integrates the factor of individual competency,
thereby providing a valuable analytical framework for future empirical research.
Hoang Xuan Hieu· Journal of Accounting and Fi...· 0 citations
This study examines the determinants of artificial intelligence adoption intention in Qatar’s financial sector by integrating individual, organizational, and regulatory perspectives within a mixed-methods sequential explanatory design. Drawing on survey data from 215 validated responses collected from financial professionals across conventional, Islamic, foreign, and FinTech institutions, the analysis employs partial least squares structural equation modeling (PLS-SEM) to test the effects of technology readiness, organizational readiness, regulatory environment, perceived trust, and fairness perception on intention to adopt AI. The results show that organizational readiness is the strongest predictor of adoption intention, followed by technology readiness and the regulatory environment, while perceived trust partially mediates the relationship between readiness and intention. Multi-group analysis further reveals heterogeneity across bank types and levels of AI exposure, with stronger effects observed in FinTech and digitally oriented institutions. The findings suggest that AI adoption in Qatar depends not only on technical capability, but also on institutional preparedness and ethical legitimacy. The study contributes to the literature on financial innovation by extending readiness-based models to a Gulf context shaped by state-led modernization, regulated experimentation, and the growing need for responsible AI governance.
Mashael Hamad K.H. Al-Thani· International Journal of inn...· 0 citations
The findings emphasise that successful AI adoption depends more on organizational AI literacy for a firm than on technology investment, and suggest that policymakers should prioritise capability building initiatives, educators develop curricula on AI targeted towards specific job roles, and MSME leaders should focus on upskilling human resources before they consider acquiring any technologies.
Mohammad Falahat, Qi Yi Thong, Murali Raman et al.· Journal of Asian Scientific...· 0 citations
Objective: This study aims to analyze the influence of Integration AI in e-HRM on Organization Performance through the mediating role of Effectiveness of HR Decisions and examine the role of Organizational Culture moderation in strengthening the relationship between Integration AI in e-HRM and Effectiveness of HR Decisions. This research was developed to explain the mechanism of organizational value creation using Artificial Intelligence (AI) in the practice of electronic Human Resource Management (e-HRM).
Design/Methodology/Approach: This study uses a quantitative approach with a cross-sectional survey design. Data was collected from 200 managers and Human Resource professionals at multinational manufacturing companies in the Riau Islands, Indonesia, who have implemented AI in e-HRM practices. The research model was developed based on the integration of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) and the Technology–Organization–Environment (TOE) Framework. Hypothesis testing was carried out using Covariance-Based Structural Equation Modeling (CB-SEM) with the help of AMOS.
Results: The results of the study show that the Integration of AI in e-HRM has a positive and significant effect on the Effectiveness of HR Decisions and Organization Performance. The effectiveness of HR Decisions has been shown to have a positive effect on Organization Performance and partially mediates the relationship between Integration AI in e-HRM and Organization Performance. In addition, Organizational Culture has been proven to strengthen the influence of AI Integration in e-HRM on the Effectiveness of HR Decisions. These findings show that AI creates organizational value through direct operational channels and strategic channels that occur through improving the quality of HR decisions.
Theoretical Implications: This study expands the application of UTAUT2 and the TOE Framework in the context of AI-enabled Human Resource Management by explaining the Effectiveness of HR Decisions as the main mechanism linking AI integration with improved organizational performance as well as identifying Organizational Culture as an organizational condition that influences the effectiveness of AI utilization.
Practical Implications: The research findings provide implications for organizations in designing HR digital transformation strategies that not only focus on the adoption of AI technology, but also on improving the quality of HR decisions and strengthening organizational cultures that support innovation, collaboration, and data utilization in decision-making.
Originality: This research offers an empirical model that explains the mechanisms of AI value creation in e-HRM through a combination of direct relationships, mediation, and moderation in one integrated conceptual framework. The study also provides empirical evidence from multinational manufacturing companies in Indonesia, which is still relatively limited in the literature on AI and Human Resource Management.
Ridhayati Farid, Yolanda Masnita, H. Yusran et al.· International journal of res...· 0 citations
The digital transformation of the auditing profession is
accelerating as firms adopt technologies such as artificial
intelligence, blockchain, big data analytics, and robotic
process automation. While a growing body of international
literature documents the benefits and risks of these tools,
there is a lack of knowledge about auditors’ perceptions in
the Middle East. This study responds to that gap by
examining how Lebanese auditors perceive the benefits,
challenges, costs, and impacts of emerging technologies.
Building on the Technology Acceptance Model and recent
audit innovation literature, hypotheses were developed
that perceived usefulness (benefits) and ease of use
(captured through perceived costs and challenges)
influence auditors’ intention to adopt digital tools. A cross
sectional survey was distributed to Lebanese external
auditors. Eighty-four responses were analyzed using
descriptive statistics and Mann-Whitney U tests to
compare perceptions between technology users and non-
users. Results indicate that big data analytics is the most
widely adopted technology among Lebanese auditors.
Specifically, users of big data analytics reported
significantly higher median scores for perceived benefits
(e.g., improved audit quality, the ability to analyze
complete data sets, and real-time auditing) compared to
non-users. Its users also report significantly higher
benefits (e.g., improved audit quality, the ability to analyze
complete data sets, and real-time auditing) and impacts
on their work compared with non-users. Conversely,
adoption of artificial intelligence, blockchain, robotic
process automation, and metaverse tools remains limited,
and no significant differences were found between their
users and non-users.Across all technologies, auditors expressed high levels of
concern about cyber security, skills shortages, legal
uncertainties, and start up costs were perceived as high.
The findings contribute to audit technology literature by
providing evidence from a developing country context and
by extending Technology Acceptance Model to
incorporate perceived cost and risk factors. Practical
implications for regulators and practitioners include the
need for targeted training programs, supportive regulatory frameworks, and incentives to encourage investment in digital tools. Directions for future research are also
discussed.
Walaa Khoder Kattar, Mehmet Nuri Salur· Audit Financiar· 0 citations
