Aug 2026· International Conferences on Information Science and System· pp. 1-6· 0 citations· 33 references
Abstract
The use of Artificial Intelligence has penetrated all fields, including auditing. This research examines the determinants of auditors' readiness to adopt AI in Indonesian public accounting firms. The model examines the effects of technology adoption variables combined with top management commitment, with digital literacy as both a predictor and moderating variable. Using survey data and PLS-SEM analysis, the results show that all variables significantly and positively influence AI adoption readiness, with top management commitment as the strongest factor. Digital literacy further strengthens these relationships as a quasi-moderator. The model explains 77.7% of the variance, indicating that AI adoption in auditing is driven by the alignment of organizational support and auditors' digital capabilities
Artificial intelligence technology is transforming the structure of accounting and auditing practices and reshaping the operational processes of organizations in these fields. This study aims to evaluate the factors affecting the adoption of artificial intelligence technology in accounting and auditing applications. Pr...
The findings suggest that AI investment needs to be combined with investment in human resources, training, work culture, and data governance to maximize the benefits of AI technology in the accounting profession.
Listya Sugiyarti, Nurul Ashri· International Journal of Eco...· 0 citations
The integration of generative artificial intelligence into financial statement auditing promises enhanced efficiency and analytical depth. This study addresses this gap by investigating the relationship between data governance and auditor readiness for generative AI-based audits, with AI literacy as a mediating variabl...
Riva Ubar Harahap, Muhammad Fahmi· Ilomata International Journa...· 0 citations
- Artificial intelligence (AI) is increasingly embedded in banking, but adoption depends on perceived value, trust, organizational readiness, and regulation. This quantitative study examined AI adoption in the Nigerian banking industry from bank employee and customer perspectives. Using a cross-sectional survey, data w...
Olagoke Kehinde James· Iconic research and engineer...· 0 citations
Management accounting system has positive support in providing information for decision-makers. Based on Upper Echelons Theory, this study examines the impact of top managers’ characteristics (age, education background, and risk-taking propensity) on the choice of prospector strategy, the use of management accounting s...
The study demonstrates that AI adoption contributes to SDG 8 and SDG 9 by strengthening productivity, innovation, and financial resilience and suggests that banks should adopt differentiated implementation strategies based on their capital capacity, digital maturity, and strategic priorities.
Boy Tjahyono, Muhtosim Arief, Willy Gunadi et al.· Aptisi Transactions On Techn...· 0 citations
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