Does Organizational Support Promote Auditors’ Intention to Use AI? A Conceptual Framework Based on an Extended UTAUT Model

Abstract

In the context of Vietnam’s efforts to promote science, technology, innovation, and national digital transformation, the adoption of artificial intelligence (AI) in auditing is becoming an inevitable trend. AI offers significant benefits to the auditing profession by improving audit efficiency, enhancing risk assessment, and supporting the analysis of large volumes of data. However, the successful implementation of AI depends not only on technological capabilities but also on auditors’ readiness to accept and use the technology. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT), this study proposes a theoretical framework to explain auditors’ intention to use AI in Vietnam. Specifically, willingness to learn AI (WLA) is proposed as a mediating mechanism through which performance expectancy (PE), effort expectancy (EE), and social influence (SI) affect intention to use AI. In addition, organizational support (OS) is proposed as a moderating factor that strengthens the relationship between WLA and intention to use AI. The proposed model provides a foundation for future empirical research and contributes to the understanding of AI adoption behavior among auditors in emerging economies.