The Influence of Generative AI on Auditors’ comfort : How does generative AI influence auditors’ comfort in verifying and assessing AI-generated financial data?

Sammanfattning

Background: Generative Artificial intelligence (AI) is becoming increasingly prominent across society, including the auditing profession. Generative AI enhances audit quality by improving fraud detection and enabling the processing of larger data volumes. However, these advantages also challenge auditors’ roles, skillsets, and professional judgment. These changes raise questions about how auditors experience comfort and trust when working with data produced by generative AI. Purpose: This study aims to explore how the implementation of generative AI affects auditors, with a particular focus on their comfort and psychoemotional responses to changes in their work. Method: This study adopts an abductive research approach and applies a qualitative methodology. Data was collected through ten interviews with auditors and analysed through a thematic analysis. Conclusion: The study shows that generative AI’s integration into auditing is not merely a technical shift but a reconfiguration of how auditors build comfort, exercise judgment, and develop trust in their tools. Comfort is influenced by transparency, institutional support, and the extent to which human oversight remains central. While discomfort persists—particularly in complex or judgment-heavy tasks—the findings suggest that with proper training, clear implementation, and strategic alignment, generative AI can enhance both professional development and audit quality. Contribution: This study contributes to Comfort Theory by proposing an alternative model of comfort more aligned with the realities of auditing and other technology-intensive profession.