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Auditors often hesitate to use AI for risk assessment. We found that different types of responsibility, along with motivation, aversion, and appreciation, shape how they respond to AI—and this could affect its wider adoption.
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This page is a summary of: The role of attitudes towards responsibility in applying artificial intelligence to auditor risk assessment processes, Meditari Accountancy Research, February 2026, Emerald,
DOI: 10.1108/medar-08-2024-2613.
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