Technology readiness of artificial intelligence adoption among auditors in accounting

The integration of artificial intelligence in auditing presents opportunities to enhance efficiency, accuracy, and fraud detection. However, AI adoption among auditors is influenced by several factors, including technology readiness, digital competency, perceived usefulness, and perceived ease of use. This study aims to examine the level of technology readiness among auditors, analyse the impact of independent variables on AI adoption, and provide insights to support training and policy development for AI readiness in the auditing profession. A quantitative research approach was employed, using a structured questionnaire distributed to auditors. The findings reveal that digital competency and perceived ease-of-use significantly influence artificial intelligence adoption, indicating that auditors with stronger digital skills and those who find AI tools easy to use are more likely to integrate artificial intelligence into their workflow. However, technology readiness and perceived usefulness were found to be insignificant predictors of artificial intelligence adoption, suggesting that merely being technologically ready or perceiving artificial intelligence as useful does not directly translate into adoption. The study contributes to theoretical models such as the Technology Acceptance Model by emphasizing the importance of usability and digital competency over perceived usefulness in artificial intelligence adoption. From a practical perspective, the findings highlight the need for comprehensive artificial intelligence training programs and the development of user-friendly artificial intelligence tools to increase adoption rates. Limitations such as a small sample size and limited respondent’s diversity suggest that future research should explore organizational influences, regulatory barriers, and ethical concerns related to artificial intelligence adoption