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Jordan and other underdeveloped countries are still in the early phases of adopting AI technology. This paper presents a comprehensive model for AI adoption by combining unique, unexamined features with important components from previous studies. An analysis was conducted on data gathered from 113 decision-makers at different audit firms in Jordan in order to assess the suggested AI adoption model and identify the factors related to AI adoption. A number of variables, including data security, training, and compatibility, affected the decision to embrace AI. Furthermore, there is a favorable relationship between intention to adopt AI and auditors’ decision-making capabilities. These results provide insightful information for decision-makers hoping to encourage the use of AI in Jordanian businesses.

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Does AI Technology Adoption Affect Auditors’ Decision-Making Capabilities: Evidence from Jordan?

  • 章节

  • 发表日期：

    2025年

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  • Mohannad Obeid Al Shbail,
  • Muhannad Ahmad,
  • Bassam Al-Own,
  • Tareq Bani-Khalid,
  • Abdalmuttaleb Al-Sartawi

摘要

Jordan and other underdeveloped countries are still in the early phases of adopting AI technology. This paper presents a comprehensive model for AI adoption by combining unique, unexamined features with important components from previous studies. An analysis was conducted on data gathered from 113 decision-makers at different audit firms in Jordan in order to assess the suggested AI adoption model and identify the factors related to AI adoption. A number of variables, including data security, training, and compatibility, affected the decision to embrace AI. Furthermore, there is a favorable relationship between intention to adopt AI and auditors’ decision-making capabilities. These results provide insightful information for decision-makers hoping to encourage the use of AI in Jordanian businesses.