Future of Work and Digital Management Journal 3092-720X In Press 2027 01 01 Auditors’ Willingness to Learn and Apply Artificial Intelligence Technology in the Auditing Process Auditors’ Willingness to Learn and Apply Artificial Intelligence Technology in the Auditing Process 1 20 EN Journal Article 2026 05 12 <p><a href="https://journalfwdmj.com/index.php/fwdmj/The present study focuses on auditors’ willingness to learn and their intention to use artificial intelligence technologies in the auditing process. Specifically, it examines how auditors’ perceptions of the effectiveness of artificial intelligence in improving performance, their perceptions of the ease of using these technologies, and social influence affect their willingness to learn artificial intelligence technologies. The role of willingness to learn in shaping auditors’ intention to use artificial intelligence technologies in the auditing process is also analyzed. The study employed a quantitative, cross-sectional approach based on a survey method. The research data were collected from 209 auditors and financial professionals with at least five years of professional auditing experience using a standardized questionnaire based on a five-point Likert scale. Partial least squares structural equation modeling and SmartPLS software were used to test the conceptual model and research hypotheses. The findings showed that auditors’ perceptions of the effectiveness of artificial intelligence, their perceptions of the ease of using this technology, and social influence each had a positive and significant effect on their willingness to learn artificial intelligence technologies. Furthermore, willingness to learn artificial intelligence technologies had a positive and significant effect on the application of these technologies in the auditing process and played a key role in strengthening their acceptance within the auditing profession. The future application of artificial intelligence in the auditing profession depends less on the development of the technology itself than on auditors’ readiness and willingness to learn and adopt it. The development of positive attitudes toward the capabilities of artificial intelligence, together with organizational support and the provision of educational opportunities, can facilitate the effective use of this technology in auditing processes. Therefore, audit firms, universities, and professional bodies should consider the development of artificial intelligence-related competencies to be one of their strategic priorities. In addition to facilitating the adoption of emerging technologies, achieving this objective can enhance the quality of professional judgment, increase efficiency, and improve the quality of audit services in data-driven business environments.">The present study focuses on auditors’ willingness to learn and their intention to use artificial intelligence technologies in the auditing process. Specifically, it examines how auditors’ perceptions of the effectiveness of artificial intelligence in improving performance, their perceptions of the ease of using these technologies, and social influence affect their willingness to learn artificial intelligence technologies. The role of willingness to learn in shaping auditors’ intention to use artificial intelligence technologies in the auditing process is also analyzed. The study employed a quantitative, cross-sectional approach based on a survey method. The research data were collected from 209 auditors and financial professionals with at least five years of professional auditing experience using a standardized questionnaire based on a five-point Likert scale. Partial least squares structural equation modeling and SmartPLS software were used to test the conceptual model and research hypotheses. The findings showed that auditors’ perceptions of the effectiveness of artificial intelligence, their perceptions of the ease of using this technology, and social influence each had a positive and significant effect on their willingness to learn artificial intelligence technologies. Furthermore, willingness to learn artificial intelligence technologies had a positive and significant effect on the application of these technologies in the auditing process and played a key role in strengthening their acceptance within the auditing profession. The future application of artificial intelligence in the auditing profession depends less on the development of the technology itself than on auditors’ readiness and willingness to learn and adopt it. The development of positive attitudes toward the capabilities of artificial intelligence, together with organizational support and the provision of educational opportunities, can facilitate the effective use of this technology in auditing processes. Therefore, audit firms, universities, and professional bodies should consider the development of artificial intelligence-related competencies to be one of their strategic priorities. In addition to facilitating the adoption of emerging technologies, achieving this objective can enhance the quality of professional judgment, increase efficiency, and improve the quality of audit services in data-driven business environments.</a></p> https://www.journalfwdmj.com/index.php/fwdmj/article/download/322/345