مجلة إضافات إقتصادية
Volume 10, Numéro 2, Pages 1869-1893
2026-09-30

Organizational Readiness For Artificial Intelligence Adoption In External Auditing: The Roles Of Auditor Training, Digital Audit Infrastructure, And Audit Firm Size



Authors : Aljaaidi Khaled .

Abstract

Artificial intelligence (AI) is transforming external auditing, yet its organizational adoption remains uneven. This study examines whether auditor training, digital audit infrastructure, and audit-firm size are associated with AI adoption among external audit firms in Saudi Arabia. Drawing on the technology–organization–environment framework and the organizational-readiness perspective, the study conducts a transparent secondary analysis of 38 distinct questionnaires completed by Saudi external auditors. Reported organizational use of AI is employed as the binary dependent variable, while AI-related training, the availability of an electronic audit program, and audit-firm size serve as the independent variables. Firth bias-reduced logistic regression is applied to address the modest sample size and sparse response patterns. The overall model is statistically significant, penalized likelihood-ratio χ²(3) = 13.20, p = .004, with a McFadden pseudo-R² of .316. Auditor training is positively and significantly associated with AI adoption (B = 1.08, odds ratio = 2.95, 95% CI [1.19, 11.56], p = .011), supporting the first hypothesis. Digital audit infrastructure exhibits a positive but statistically imprecise association, whereas audit-firm size is positive but nonsignificant; therefore, the second and third hypotheses are not supported. The findings suggest that relevant human capability is a more consistent differentiator of initial AI adoption than basic technology ownership or organizational scale. The study contributes antecedent-focused evidence from an emerging-market audit environment and highlights the importance of audit-specific training in developing organizational readiness for responsible AI adoption.

Keywords

artificial intelligence adoption ; external auditing ; organizational readiness ; auditor training ; digital audit infrastructure ; Saudi Arabia

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