Overview

Original Research

THE RELATIONSHIP BETWEEN ARTIFICIAL INTELLIGENCE AND ENVIRONMENTAL DETERMINANTS IN AUDITING FIRMS

AWNI RAWASHDEH 1, and MASHAEL BAKHIT 2.

Vol 18, No 03 ( 2023 )   |  DOI: 10.17605/OSF.IO/C5BX9   |   Author Affiliation: College of Business, Applied Science Private University, Jordan 1; Assistant Professor - Department of Accounting, College of Business Administration, Princess Nourah bint Abdulrahman University 2.   |   Licensing: CC 4.0   |   Pg no: 1755-1762   |   Published on: 30-03-2023

Abstract

The purpose of this paper is to examine the effect of environmental factors on the adoption of IoT technology. A questionnaire was distributed to auditors via the targeting tools available on social networking sites in order to collect data on the technological factors affecting the adoption of artificial intelligence. The relationships between the variables were examined using structural equation modeling (SEM). Three hypotheses were accepted. In general, all accepted hypotheses had a positive impact on IoT adoption, but the magnitude of that effect varied depending on the context of each hypothesis. The model can help organizations adopt IoT technology successfully. On the other hand, it makes important recommendations for implementing IoT technology in big-four audit firms. The TOE framework is combined with the intention to improve model predictive power.

Keywords

TOE Framework, Internet of Things (IoT), Audit Firms, Commotion, Uncertainty, External Support