EMBRACING THE FUTURE: A QUALITATIVE EXPLORATION OF GENERATIVE AI TECHNOLOGIES IN AUDITING AT PRICEWATERHOUSECOOPERS
Keywords
Loading...
Authors
Issue Date
2024-07-08
Language
en
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
This thesis investigates the acceptance and utilization of generative artificial intelligence (GAI) technologies among auditors working at PricewaterhouseCoopers (PwC) in the Netherlands. The study is based on the Theory of Planned Behavior (TPB). As GAI continues to evolve, it is critical to understand the factors that influence its acceptance in auditing. This study investigates the impact of auditors' attitudes, subjective norms, and perceived behavioral control on their intentions to use GAI, as well as whether these intentions lead to actual usage. Ten semi-structured interviews with PwC auditors collected data, revealing a generally positive attitude towards GAI and their recognition of its potential to enhance efficiency and improve work processes. Nevertheless, the auditors' behavioral intentions and actual technology use were considerably affected by worries regarding the accuracy of GAI outputs and data security risks. The study also highlights the critical role of subjective norms and organizational culture, which have a considerable impact on auditors' intentions and usage patterns. Furthermore, perceived behavioral control, manifested through the availability of training and resources, emerged as a crucial factor affecting auditors’ confidence and capability to use GAI effectively. Although there is much enthusiasm, the implementation of GAI at PwC is hindered by obstacles such as regulatory challenges and a need for more structured support and training. This research contributes to a theoretical and practical understanding of technology adoption in professional settings, suggesting that improving support systems and addressing cultural and training-related barriers can promote the broader integration of innovative technologies such as GAI in auditing.
Description
Citation
Supervisor
Faculty
Faculteit der Managementwetenschappen