How AI’s role and an innovation orientation influence auditor reliance on a hybrid specialist team’s advice

Publication Summary

As artificial intelligence becomes a staple in audit engagements, firms increasingly pair AI with human specialists to tackle complex estimates. But does the way these roles are structured, AI as the preparer or as the reviewer, change how much auditors trust the advice? And can an auditor’s openness to innovation make a difference?

This review explores the following key dynamics:

Workflow roles matter. When AI prepares an estimate and a human reviews it, auditors tend to rely less on the advice, driven by algorithm aversion and concerns about overreliance on technology. Conversely, when the human prepares and AI reviews, auditors perceive the advice as more credible and are more willing to challenge management.
Transparency and uncertainty. If auditors know AI is involved but not its role, uncertainty amplifies skepticism, further reducing reliance.
Innovation orientation as a buffer. Auditors who are more open-minded and comfortable with new ideas, those with a high innovation orientation, are less prone to algorithm aversion and more willing to integrate hybrid advice into their judgments.

The study argues that as AI adoption accelerates, audit firms must consider not only how they assign roles within hybrid teams but also how they foster innovation-oriented thinking among auditors. Doing so can help overcome biases, improve reliance on high-quality advice, and ultimately enhance audit quality.