Artificial intelligence diffusion among audit firms in northern Malaysia

• Auteur principal: Iman Yazmeen, Nazreen
• Format: Thèse
• Langue: anglais; anglais
• Publié: 2024
• Sujets: HF5667 Professional Ethics. Auditors.; T Technology (General)
• Accès en ligne: https://etd.uum.edu.my/11507/1/s828312_01.pdf; https://etd.uum.edu.my/11507/2/s828312_02.pdf; https://etd.uum.edu.my/11507/

Research on the adoption of artificial intelligence (AI) within audit firms, particularly in Northern Malaysia (Penang, Kedah, and Perlis), remains sparse. The objective of this study was twofold: to investigate the determinants of AI adoption and to analyze the impact of factors within the Technology, Organisation, and Environment (TOE) framework on AI adoption within audit firms operating in this specific region. Utilising the TOE framework, the study developed a research framework, focusing on six variables: relative advantage, compatibility, top management support, organisational readiness, competitive pressure, and regulatory support, with government support included as a moderator variable. Data were collected via Google Form from 108 participants. Results indicate that four variables (compatibility, government support, organisational readiness, and relative advantage) exhibit significant relationships with AI adoption. This research contributes to the literature by providing empirical insights into AI adoption in audit firms, offering practical implications for auditors, policymakers, and organisational leaders. The study concludes with suggestions for future research and considerations for audit practices amidst the rise of AI-driven decision support tools.