[2N4-GS-10x] AI application

2:30 PM - 2:45 PM JST(5:30 AM - 5:45 AM UTC)

[2N4-GS-10x-05] Auditors’ Perceptions of Generative AI: A Comparative Survey of Audit Firm Partners and Staff

〇satoshi Taguchi¹, Tanaka Kiho¹ (1. Doshisha University)

[[online]]

Keywords:

Generative AI,auditor,trust

Generative AI is increasingly discussed as a tool for enhancing audit work performed by certified public accountants, often described as “gatekeepers” of capital markets. While much of the debate has focused on the technology’s potential capabilities, how practicing auditors actually perceive generative AI remains largely unexplored. Prior experimental research conducted before the emergence of generative AI suggests that auditors may exhibit algorithm aversion in audit settings, yet little is known about current attitudes in the post–generative AI era. Against this backdrop, this study—conducted in cooperation with the Japanese Institute of Certified Public Accountants—examines auditors’ perceptions of generative AI. The results indicate that there may be several perception gaps between audit firm partners and staff. These findings offer implications for the future of the audit profession and the design and management of audit firm organizations in the age of generative AI.