Auditor’s willingness to learn and its effect on the intention to use AI technologies in the audit process: evidence from emerging economies

Purpose This paper aims to explore the factors influencing auditors’ willingness to learn and use artificial intelligence (AI) technologies in auditing. This study extended the Unified Theory of Acceptance and Use of Technology by incorporating the willingness to learn as a key factor for AI adoption in auditing. Design/methodology/approach Data were collected through validated questionnaires form 150 auditors selected via simple random sampling from a population of 300 statutory auditors. Partial least squares structural equation modeling was used to analyze the relationships between variables. Findings This study finds that performance expectancy and effort expectancy significantly and positively influence auditors’ willingness to learn AI technologies. However, social influence does not significantly impact their willingness. A positive relationship is observed between willingness to learn and the actual use of AI in auditing process. Practical implications The findings suggest the need for government, professional associations and universities seeking to develop AI-focused training programs and incorporate AI into curricula, ensuring accounting students are equipped to meet future demands. Originality/value This study contributes new insights into the factors influencing auditors’ willingness to adopt AI technologies, focusing on Jordanian auditors and addressing the gap in literature related to AI adoption in auditing within developing economies.