Responsible Generative AI : Navigating Legal Challenges in Artificial Intelligence Adoption Within Auditing & Accounting Firms in Sweden

Sammanfattning

This study aims to explore the relationship between AI-enabled enterprises and regulatory compliance, particularly in the integration of Generative AI in auditing and accounting firms. It identifies challenges and provides actionable recommendations for firms adopting AI while ensuring legal compliance. Additionally a qualitative research methodology is used with a thematic analysis approach to explore the integration of Generative AI in auditing and accounting firms in Sweden. Data are collected through semi-structured interviews with four professionals from large auditing firms. This method allows for an in-depth examination of the implications of AI adoption drawing from firsthand insights to identify emerging patterns and themes. Discovering that Swedish auditing and accounting firms adopt Generative AI technologies driven by efficiency gains and enhanced service delivery. This strategic move requires balancing efficiency with regulatory compliance, emphasizing alignment with laws and internal rules. AI development frameworks guide firms in ethical governance, supported by continuous training for staff. Ultimately, this strategic approach ensures both efficiency and ethical integrity in AI adoption.