University of Twente Student Theses
Exploring the Challenges and Strategies of AI Adoption in Auditing : Insights from a Big Four Firm
Mulliqi, Shkemb (2024) Exploring the Challenges and Strategies of AI Adoption in Auditing : Insights from a Big Four Firm.
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| Abstract: | Artificial Intelligence is slowly changing our life. Not only our life, but many industries have been exposed to AI and it is believed that this will only continue in the near future. This trend is also seen in the field of auditing. Big Four accounting firms have made many substantial investments into AI, recognizing its massive potential. Due to the nature of auditing which consists of many structured and repetitive tasks, and challenges in analyzing the amounts of structured and unstructured data, it is an ideal candidate for the application of AI. In reality, AI is still far away from being fully adopted by auditors. A need was identified for a better understanding of auditor’s challenges regarding AI Adoption. Given this need, this paper therefore aims to find out what challenges auditors face when adopting AI technologies within a Big Four firm. The interview guideline incorporated the Technology-Organization-Environment Framework, shaping the research approach. Research was directed through a qualitative approach with semi-structured interviews. Through the interviews with experts in the field, this study obtained first-hand knowledge on the challenges auditors face when adopting AI in their practices. Finally, this study contributes to the existing body of knowledge on AI adoption under auditors by providing a clear overview of the different challenges auditors face per overarching dimension of the Technology-Organization-Environment Framework. |
| Item Type: | Essay (Bachelor) |
| Faculty: | BMS: Behavioural, Management and Social Sciences |
| Subject: | 85 business administration, organizational science |
| Programme: | International Business Administration BSc (50952) |
| Link to this item: | https://purl.utwente.nl/essays/100284 |
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