Assessing the Impact of Emerging Technologies in Auditing: A Technology Acceptance Model Based Study
Author:
Walaa Khoder KATTAR, Mehmet Nuri SALUR
JEL:
M40, M41, M42
DOI:
10.20869/AUDITF/2026/183/022
Keywords:
emerging technologies; auditing; digitalization; big data analytics; artificial intelligence; blockchain; Technology Acceptance Model; Lebanon;
Abstract:
The digital transformation of the auditing profession is accelerating as firms adopt technologies such as artificial intelligence, blockchain, big data analytics, and robotic process automation. While a growing body of international literature documents the benefits and risks of these tools, there is a lack of knowledge about auditors’ perceptions in the Middle East. This study responds to that gap by examining how Lebanese auditors perceive the benefits, challenges, costs, and impacts of emerging technologies. Building on the Technology Acceptance Model and recent audit innovation literature, hypotheses were developed that perceived usefulness (benefits) and ease of use (captured through perceived costs and challenges) influence auditors’ intention to adopt digital tools. A cross sectional survey was distributed to Lebanese external auditors. Eighty-four responses were analyzed using descriptive statistics and Mann-Whitney U tests to compare perceptions between technology users and non-users. Results indicate that big data analytics is the most widely adopted technology among Lebanese auditors. Specifically, users of big data analytics reported significantly higher median scores for perceived benefits (e.g., improved audit quality, the ability to analyze complete data sets, and real-time auditing) compared to non-users. Its users also report significantly higher benefits (e.g., improved audit quality, the ability to analyze complete data sets, and real-time auditing) and impacts on their work compared with non-users. Conversely, adoption of artificial intelligence, blockchain, robotic process automation, and metaverse tools remains limited, and no significant differences were found between their users and non-users. Across all technologies, auditors expressed high levels of concern about cyber security, skills shortages, legal uncertainties, and start up costs were perceived as high. The findings contribute to audit technology literature by providing evidence from a developing country context and by extending Technology Acceptance Model to incorporate perceived cost and risk factors. Practical implications for regulators and practitioners include the need for targeted training programs, supportive regulatory frameworks, and incentives to encourage investment in digital tools. Directions for future research are also discussed.
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