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Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain

Author

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  • Torroba, Macarena
  • Sánchez, José Ramón
  • López, Lidia
  • Callejón, Ángela

Abstract

The appearance of new systems and tools based on Data Analysis and Artificial Intelligence techniques has led to significant changes in traditional audit processes. However, although the positive effects of adopting Data Analysis and Artificial Intelligence in audit practice are numerous, certain barriers still condition its implementation. The present study applies the Technological-Organizational-Environmental framework and the Theory of Diffusion of Innovation to identify the relevant factors and their influence on adopting Data Analysis and Artificial Intelligence in auditing. Applying quantitative and qualitative analysis to data from a sample of 130 Spanish auditors, the results indicate that, although there is a great willingness to adapt to its implementation, there still needs to be a higher level of adoption of Data Analysis and Artificial Intelligence. In addition, the factor with the most significant impact on adoption is the regulation of the use of these techniques. Our research has important theoretical and professional implications by providing a greater understanding of the factors that can facilitate the successful implementation of the most sophisticated technologies in the audit profession.

Suggested Citation

  • Torroba, Macarena & Sánchez, José Ramón & López, Lidia & Callejón, Ángela, 2025. "Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
    • Handle: RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000144
    DOI: 10.1016/j.accinf.2025.100738
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