Seven of the nine stated hypotheses were supported, with attitude toward ethical behavior predicting AI use and social influence showing no significant effect in a PLS-SEM analysis of 237 survey responses.
Determinants adoption of computer-assisted auditing tools (CAATs),
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Ethics and Artificial Intelligence Adoption
Seven of the nine stated hypotheses were supported, with attitude toward ethical behavior predicting AI use and social influence showing no significant effect in a PLS-SEM analysis of 237 survey responses.