Embracing artificial intelligence in European auditing: the role of familiarity, motivation, organizational support and education in shaping perceived effectiveness

Abstract

Purpose This study aims to examine how familiarity with artificial intelligence (AI), motivation and organizational support for AI, and demographic characteristics influence the perceived AI effectiveness among a sample of European auditors, as well as the moderating role of education on these relationships. Design/methodology/approach Data collected from a developed survey were analyzed using multiple and moderated hierarchical regressions. Findings The results reveal a positive association between auditors’ familiarity with AI and their perception of AI effectiveness. Similarly, auditors’ motivation and organizational support enhance their perception of AI effectiveness. Female auditors perceive AI as less effective than males. Education is negatively associated with perceived effectiveness but positively moderates the relationship between auditors’ familiarity with AI and their perception of AI effectiveness. Research limitations/implications The study is limited by its sample size and focus on the European context, which may restrict the generalizability of findings to regions with different resource constraints. Practical implications The findings suggest that audit firms should enhance AI adoption by investing in targeted training programs that build familiarity, emphasize benefits and improve auditors’ confidence and perceptions toward AI. In addition, fostering organizational support, motivation, inclusive initiatives and long-term strategic integration of AI further strengthen the effective utilization of AI in auditing. Originality/value This study contributes to literature by providing insight into how familiarity, motivation and organizational support, gender and education are associated with the perceived AI effectiveness of a sample of European auditors.