Research On The Impact Of Artificial Intelligence Technology Application On Auditor Turnover Intention

With the gradual application of artificial intelligence technology in audit practice,changes in work patterns have liberated auditors from repetitive work.However,the increase in work requirements may also trigger emotional anxiety or job insecurity among auditors,which can have an impact on their good work status and force them to have the idea of leaving the organization.As knowledge-based employees,auditors’ departure often brings more serious economic losses to accounting firms,which is not conducive to their long-term development.Through literature review,it was found that little research has focused on the impact of artificial intelligence technology on auditor behavior.Therefore,it is particularly important to explore whether the application of artificial intelligence technology will have a significant impact on auditors and result in large-scale resignations based on human-machine collaboration.This article constructs a turnover intention model for auditors based on the "risk is emotion" model,using experimental research methods.Through 2(high/low learning difficulty)× The inter group design of two factors(high/low risk taking level)explores the impact of learning difficulty and risk taking under artificial intelligence technology on auditor turnover intention from a psychological reaction perspective.At the same time,the moderating effect of the development level of the digital economy on the relationship between artificial intelligence technology and auditor turnover intention was verified by combining the respondents’ IP addresses in the questionnaire,and the moderating effect of auditor personal characteristics(work experience,job level)was also verified.This article uses the structural equation model and artificial neural network two-stage analysis method(SEM-ANN)to explore and study the influencing factors of auditor turnover intention,accurately obtaining the importance level of the influencing factors of auditor turnover intention.The empirical research results found that:(1)learning difficulty and risk taking under artificial intelligence technology can have a positive impact on turnover intention through perceived risk and emotion,that is,the higher the learning difficulty and risk taking level,the stronger the turnover intention of auditors.(2)The personal characteristics of auditors(years of service,job level)and the level of digital economy development play a moderating role in the relationship between learning difficulty and turnover intention.(3)The personal characteristics of employees and the level of digital economy development have not played a moderating role in the relationship between risk taking and turnover intention.The research results of this article reveal the mechanism of the impact of artificial intelligence technology on auditor turnover intention,enrich the research on the impact of artificial intelligence technology on auditor behavior,and propose suggestions to address the impact of artificial intelligence technology on auditors from a micro level,providing evidence support and experience reference for accounting firms to retain high-quality talents in a human-machine collaborative work mode.