Generative Artificial Intelligence in the Big 4: Auditor Adoption and Its Implications for Audit Quality

ABSTRACT This study explores auditor adoption of GenAI and its impacts on audit quality through semistructured interviews with 37 Big 4 audit professionals. Results show that GenAI supports various audit tasks and enhances communication and skill development. However, overreliance without verification, lack of transparency, confidentiality and security risks, and inability to exercise skepticism and judgment can have an adverse impact on audit quality. We also note that junior and experienced auditors use GenAI differently. GenAI adoption for auditing is influenced by several factors including, the audit profession’s risk aversion, GenAI experience, perceived usefulness, ease of use, perceiving GenAI as a job demand or resource, job insecurity due to GenAI, social influence, facilitating conditions, perceived risks, technology awareness, maturity, and attitudes. Auditing experience and time constraints for the audit engagement alter the adoption patterns. Our findings inform audit firms’ strategic GenAI incorporation in auditing with a focus on improving audit quality. Data Availability: Data associated with this research may be provided by the authors upon request.