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AI in Auditing : Challenges and Strategies from Big Four Firms

Tubekbay, Birlik (2025) AI in Auditing : Challenges and Strategies from Big Four Firms.

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Abstract:This research examines auditors’ conceptions of the relationship between artificial intelligence (AI) performance and explainability in audit decisions. The research draws upon the Technology Acceptance Model (TAM) as its theoretical basis, and explores how perceived usefulness and perceived ease of use influence auditors’ intention to use AI. The research is based on five semi-structured interviews with professionals employed by a Big Four public accounting firm. The findings indicate that nearly all auditors characterized explainability as a necessary precondition to usefulness. Auditors accept high performing AI tools only if the outputs are interpretable and defensible. Subsequently, the findings challenge the often ambiguous but accepted notion that there is a trade-off between performance and explainability; we, rather, hypothesize that there is a dependence between performance and explainability. The research extends the existing literature and provably enhances the understanding of TAM in tightly regulated professional settings. Therefore, the research has practical implications for AI tool developers, audit firms and their partners, and regulators to promote responsible adoption of AI.
Item Type:Essay (Bachelor)
Faculty:BMS: Behavioural, Management and Social Sciences
Programme:International Business Administration BSc (50952)
Link to this item:https://purl.utwente.nl/essays/106922
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