Resistance to Adopting Emerging Technologies in External Auditing: An Exploration of Auditors’ Perceptions

Despite the growing use of emerging technologies by audit clients and recent calls from auditors to adopt emerging technologies in auditing, the audit profession has been slow to adopt emerging technologies. Drawing on survey data from 219 highly experienced audit partners and managers, this study adopted CFA/SEM to examine the factors affecting auditors’ resistance and slow adoption of emerging technologies in audits. Our findings reveal that switching cost, and satisfaction with the current audit software drive resistance to change. Meanwhile, perceived value, positive social influence and the frequency of emerging technology use reduces auditors’ resistance to change. Furthermore, perceived value, positive social influence, organizational support, and the frequency of emerging technology use positively affect the switch to emerging technologies, while satisfaction with the current software negatively affects the adoption of emerging technologies. This study contributes to the auditing literature by presenting a comprehensive perspective of the factors that account for auditors’ continuous resistance to emerging technologies and potential catalyst that enhances the adoption of emerging technologies. These findings should be beneficial to audit regulators, practitioners, and academics.