Author Type

Graduate Student

Date of Award

Summer 7-9-2026

Document Type

Dissertation

Publication Status

Version of Record

Submission Date

July 2026

Department

Accounting

College Granting Degree

College of Business

Department Granting Degree

School of Accounting

Degree Name

Doctor of Philosophy (PhD)

Thesis/Dissertation Advisor [Chair]

Julia Higgs

Thesis/Dissertation Co-Chair

Robert Pinsker

Abstract

Accounting firms are investing in, and advocating for, the use of Artificial Intelligence (AI) in audit procedures. This dissertation attempts to determine what factors may lead to auditors trusting an AI system. Established models of trust show that traits of the individual user, the system, and the situation all have effects on trust. Prior accounting research also indicates that professional skepticism is an important trait in auditors. This dissertation adds professional skepticism into an established trust model and uses Structural Equation Modeling to investigate auditor trust in audit evidence prepared by an AI system. My results indicate that the most important factors are an auditor’s belief in their own skills and their belief that the system is performing properly. There is also a significant difference between an individual told they are using and AI system and one told they are using a computerized system.

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