Artificial intelligence adoption in a professional service industry: A multiple case study

This study explores the factors influencing AI adoption in professional service firms. Grounded in the Technological-Organizational-Environmental (TOE) framework, we employed a qualitative, multiple case study approach, investigating three auditing firms of varying sizes through interviews and secondary document reviews. Our findings reveal six factors influencing AI adoption, including technology affordances and constraints, the firm's innovation management approaches and AI readiness, the competition environment, and the regulatory environment. Noteworthily, these factors vary significantly among the three firms. Larger firms, often operating in an environment with high AI penetration, primarily perceive the…