Title: Enhancing audit quality: the critical role of trust in AI adoption among auditors

Authors: Arbia Chatmi; Karim Elasri; Jorjia Ronquillo

Addresses: Yschools, SCBS, South Champagne Business School, Troyes, France ' Kedge Business School, Talence, France; Aix-Marseille Université, CERGAM, Aix-en-Provence, France ' Kedge Business School, Talence, France

Abstract: This study investigates the factors influencing auditors' adoption of artificial intelligence (AI), with a focus on trust. Using a questionnaire-based methodology, responses from auditors in prominent French firms were analysed to explore motivations and barriers to AI integration. Gender and experience shape perspectives: women emphasise AI's impact on audit quality, while men focus on its technological aspects. Less experienced auditors need training on AI risks, while more experienced auditors benefit from continuous education to enhance results. Young auditors should develop critical awareness of AI limitations, and older auditors should focus on improving AI-generated outcomes. Findings reveal trust as a key factor in AI adoption, driven by concerns over errors, reliability, and confidentiality. Managerial recommendations include tailored training, enhancing AI reliability, and fostering innovation. Establishing trust through transparent communication is essential for integrating AI into auditing, ultimately improving efficiency and audit quality.

Keywords: auditors; artificial intelligence; AI adoption; trust in AI; gender; experience; auditing practices.

DOI: 10.1504/IJCA.2025.149489

International Journal of Critical Accounting, 2025 Vol.14 No.4, pp.313 - 335

Received: 24 Nov 2024
Accepted: 03 Mar 2025
Published online: 04 Nov 2025 *

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