Explaining Auditors' Intentions to Use Artificial Intelligence for Financial Statement Fraud Detection: An Extended Technology Acceptance Model

The advent of digitization has transformed the auditing paradigm, compelling auditors to integrate technology into their practices. However, the use of artificial intelligence (AI) in auditing and fraud detection remains modest. Therefore, this study explores Algerian auditors' intentions to use AI for detecting accounting manipulation in financial statements. To achieve this, we expanded the technology acceptance model by incorporating three additional constructs: Trust in AI outputs, AI fraud detection-related knowledge and AI self-efficacy. A convenience sample of 162 auditors was surveyed, and the data were analyzed using Hierarchical multiple regression. The findings indicate that AI-related knowledge, perceived usefulness, trust, ease of use, and AI self-efficacy significantly positively associated with auditors' intentions to adopt AI. This research aims to offer valuable insights for stakeholders on how to encourage audit practitioners to embrace AI technology.

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Publication Details

Journal
Dutch Journal of Finance and Management
Published
2026-10-27
DOI
https://doi.org/10.55267/djfm/19673
Primary Topic
Technology Adoption and User Behaviour
Type
article
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article

Explaining Auditors' Intentions to Use Artificial Intelligence for Financial Statement Fraud Detection: An Extended Technology Acceptance Model

Zineb Boughazi, Smail Mouloudj, Rana Ismail Araibi Al-Mohmady
4 links
Dutch Journal of Finance and Management
Technology Adoption and User Behaviour
article

Explaining Auditors' Intentions to Use Artificial Intelligence for Financial Statement Fraud Detection: An Extended Technology Acceptance Model

Zineb Boughazi, Smail Mouloudj, Rana Ismail Araibi Al-Mohmady
article en

Abstract

The advent of digitization has transformed the auditing paradigm, compelling auditors to integrate technology into their practices. However, the use of artificial intelligence (AI) in auditing and fraud detection remains modest. Therefore, this study explores Algerian auditors' intentions to use AI for detecting accounting manipulation in financial statements. To achieve this, we expanded the technology acceptance model by incorporating three additional constructs: Trust in AI outputs, AI fraud detection-related knowledge and AI self-efficacy. A convenience sample of 162 auditors was surveyed, and the data were analyzed using Hierarchical multiple regression. The findings indicate that AI-related knowledge, perceived usefulness, trust, ease of use, and AI self-efficacy significantly positively associated with auditors' intentions to adopt AI. This research aims to offer valuable insights for stakeholders on how to encourage audit practitioners to embrace AI technology.

Dutch Journal of Finance and ManagementVol. 9(2)
University Ferhat Abbas of Setif (DZ), University Yahia Fares of Medea (DZ)
Openalex Percentile: Top 7%
Technology Adoption and User Behaviour
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Explaining Auditors' Intentions to Use Artificial Intelligence for Financial Statement Fraud Detection: An Extended Technology Acceptance Model — Zineb Boughazi, Smail Mouloudj, et al. · Dutch Journal of Finance and Management (2026) | TGRS Research Map | TGRS