Bridging knowledge and adoption: how students’ AI awareness shapes attitudes toward AI in auditing

Purpose This study investigates the role of AI awareness, academic level, information sources, and educational support in shaping accounting students’ Attitudes toward AI in Auditing. The research aims to provide actionable insights for integrating AI into accounting education and equipping students with the necessary skills to adapt to a rapidly evolving auditing profession. Design/methodology/approach The study adopts a quantitative research design using an online survey distributed to 369 accounting students from Jordanian universities. The survey instrument comprised 20 items across five constructs. Data analysis was conducted using PLS-SEM via ADANCO software to examine both direct and indirect relationships among the constructs. Findings The results reveal that AI awareness is a critical mediator, significantly enhancing students’ Attitudes toward AI in Auditing in auditing. Academic level, credible information sources, and strong educational support were identified as key factors influencing AI awareness. The findings highlight the importance of experiential learning, access to reliable educational resources, and institutional support in fostering positive attitudes toward AI adoption in auditing contexts. The study empirically supports the Constructivism and Diffusion of Innovation theories, demonstrating the relevance of interactive learning environments and perceived practical benefits in shaping students’ readiness to adopt new technologies. Originality/value This study makes a unique contribution by integrating Constructivism and Diffusion of Innovation frameworks to explain the adoption of AI in auditing education. It offers practical strategies for educators and policymakers, including the integration of AI-focused modules, hands-on training, and enhanced support systems, to prepare students for the demands of AI-driven auditing practices. The research provides a foundation for future studies exploring AI adoption in accounting and auditing education across diverse contexts.