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Systematic Literature Review on Determinants of Artificial Intelligence Implementation in Audit Firm
Journal of Business and Technology: 1–21 · 2025
https://doi.org/10.4038/jbt.v9i5.134
Abstract
This paper systematically reviews the determinants influencing the implementation of Artificial Intelligence (AI) in audit firms, emphasizing the integration of key factors into the Technology-Organization-Environment (TOE) paradigm for better prediction capabilities. Additionally, it tries to pinpoint important factors to incorporate into the technology-organization-environment (TOE) paradigm for implementing AI in businesses. The goal of this integration is to increase the final model's capacity for prediction. The study analyzed journal articles published between 2010 and 2023, focusing on the (TOE) framework to identify determinants critical for implementing AI in auditing. The study highlights the explanatory power of the TOE framework in understanding the determinants for implementing AI in audit firms, providing an overview of technological, organizational, and environmental factors impacting adoption. Further, the study has advocated TEO framework explanatory power of the variables that are determinants in implementing AI in audit firm and the overall management process. This Systematic Literature Review (SLR) conducted through previous literature review hence the results can further be verified through quantitative research.
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