Readiness for artificial intelligence adoption by auditors in emerging countries – a PLS-SEM analysis of Moroccan firms

Purpose The aim of this study is to investigate the factors that influence the readiness to adopt artificial intelligence (AI) tools within Moroccan auditing firms. Design/methodology/approach A quantitative research design was used, using survey data to examine the influence of perceived usefulness (PU), ease of use (EU) and top management commitment (TMC) on AI adoption readiness (AIAR) in auditing. A conceptual model, drawing from the technology acceptance model (TAM) and supported by findings from previous literature, was proposed. The model was tested using partial least squares – structural equation modelling on data collected from 116 Moroccan respondents. Findings The study confirmed that PU and TMC do not significantly influence the AIAR in auditing in Morocco, whereas EU is positively and significantly associated to the AIAR. Research limitations/implications The study presents findings based on data from a single country, which may limit the broader applicability of the results to other contexts or regions with different regulatory, cultural or economic environments. Practical implications The results suggest that TAM is not necessarily adapted to AI adoption within an emerging context like Morocco. The significant role of EU in AIAR suggests that Moroccan firms should prioritize the development and integration of AI tools that are intuitive and user-friendly. AI should be presented not only as a tool for enhancing audit quality but also as a means of reducing workload and improving efficiency. Furthermore, rather than relying solely on top-down mandates, a more decentralized approach to AI adoption could be effective, where individual auditors are empowered to experiment with AI tools and integrate them into their practices. This approach could foster a culture of innovation and gradual adoption, increasing the likelihood of successful AI integration within Moroccan auditing firms. Social implications AI adoption in auditing can promote societal benefits by enhancing transparency, accountability and trust in both public and private sectors. In countries like Morocco, where financial transparency is lacking but vital for stability, AI can help reduce corruption, improve decision-making and foster public trust, ultimately supporting investment and social equity. Originality/value This paper offers an original contribution by examining AIAR in Morocco’s auditing sector, focusing on an emerging market and African context. Unlike studies in developed countries, it highlights the unique challenges and opportunities faced by Moroccan auditors, considering factors like PU, EU and TMC. It challenges organizations to assess their readiness and the ability of their employees to effectively integrate AI into their workflows.