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Perception of the benefits of artificial intelligence in public auditing and its impact on technology acceptance: empirical evidence from European regional audit institutions

Natalia Alonso-Morales, Alejandro Saez-Martín, Ana Maria Plata-Díaz, Antonio Manuel Lopez-Hernandez
Journal: Journal of Financial Reporting and Accounting
Journal of Financial Reporting and Accounting 1–22.
https://doi.org/10.1108/JFRA-09-2025-0719
Published: 01 June 2026
... significant potential benefits, such as task automation, big data analysis and risk detection, yet its adoption in the public sector remains limited. This study examines how external public auditors perceive the benefits of AI and how these perceptions, together with factors from the unified theory...
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