Generative AI-enabled intelligent auditing: an organizational adaptation mechanism study based on dynamic capability theory — Deng et al. (2025)

1 More Paper · Sep 19, 2026 · 1h · transcript

This study investigates how audit organizations leverage generative artificial intelligence technologies to enhance auditing capabilities through organizational adaptation mechanisms, examining the role of dynamic capabilities in facilitating successful AI adoption and performance improvements. A quantitative cross-sectional survey collected data from 312 audit professionals across diverse organizational contexts. Structural equation modeling examined relationships between dynamic capabilities, generative AI adoption, organizational adaptation mechanisms, and auditing performance with…