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AI adoption in auditing is growing due to technological advancements, yet its effectiveness varies, indicating a need to understand adoption factors, especially in contexts like Jordan. This study explores the impact of cloud computing on the perceived usefulness and ease of use of AI in auditing in Jordan and how these perceptions influence AI adoption and auditing practices. All hypotheses were supported, showing that cloud computing significantly enhances the perceived usefulness and ease of use of AI, which strongly influences the intention to use AI in auditing, improving auditing practices. The findings suggest focusing on improving cloud computing and training to enhance AI adoption in auditing, which could lead to better decision-making and increased audit accuracy.

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Factors Influencing Intention to Use AI in Auditing Practices: Evidence from Jordan

  • 章节

  • 发表日期：

    2026年

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  • Anber Abraheem Shlash Mohammad,
  • Khaleel Ibrahim Al-Daoud,
  • Suleiman Ibrahim Shelash Mohammad,
  • Asokan Vasudevan,
  • Abdullah Ibrahim Mohammad,
  • Mutaz Abdel Wahed,
  • Suma Parahakaran,
  • Mowafaq Salem Alzboon,
  • Rabindra Dev Prasad Prasad

摘要

AI adoption in auditing is growing due to technological advancements, yet its effectiveness varies, indicating a need to understand adoption factors, especially in contexts like Jordan. This study explores the impact of cloud computing on the perceived usefulness and ease of use of AI in auditing in Jordan and how these perceptions influence AI adoption and auditing practices. All hypotheses were supported, showing that cloud computing significantly enhances the perceived usefulness and ease of use of AI, which strongly influences the intention to use AI in auditing, improving auditing practices. The findings suggest focusing on improving cloud computing and training to enhance AI adoption in auditing, which could lead to better decision-making and increased audit accuracy.