Artificial Intelligence Adoption for Sustainable Audit Quality in Non-Big Four Accounting Firm

Particularly in the context of Industry 4.0, artificial intelligence (AI) is revolutionizing methods for solving problems and making decisions. AI is being used more and more in audits, which are crucial for guaranteeing the veracity and correctness of both financial and non-financial data, in order to increase productivity and effectiveness. Smaller accounting businesses are slower to implement AI than larger firms because of their conservative organizational cultures, lack of resources, and lack of experience. Using the Unified Theory of Acceptance and Use of Technology (UTAUT), this study examines the factors influencing the adoption of AI by auditors in non-Big Four organizations and its effect on sustainable audit quality. The results show that performance and effort expectations are important factors in the adoption of AI, whereas social influence and favorable circumstances also play important but nuanced roles. The paper highlights implications for auditors and public accounting firms in improving audit quality and competitiveness, emphasizing the need for targeted training and organizational support to drive AI integration. To further understand and encourage the use of AI in auditing, future studies should include organizational and cultural aspects, longitudinal patterns, and qualitative insights.