Exploring AI Application in ESG Assurance: Insights from UTAUT and Perceived Risk Theory

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DOI: https://doi.org/10.28924/2291-8639-23-2025-269
Published: Nov 5, 2025
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Nguyen Thu Hoai, Exploring AI Application in ESG Assurance: Insights from UTAUT and Perceived Risk Theory, Int. J. Anal. Appl., 23 (2025), 269.

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Nguyen Thu Hoai

Abstract

The burgeoning field of Environmental, Social, and Governance (ESG) reporting, coupled with the transformative potential of Artificial Intelligence (AI), presents a paradigm shift for assurance services in Vietnam. This article explores the multifaceted factors influencing the adoption of AI in ESG assurance within the Vietnamese context, employing a dual theoretical framework of the Unified Theory of Acceptance and Use of Technology (UTAUT) and Perceived Risk Theory (PRT). By synthesizing existing literature, this paper identifies key determinants, from performance and effort expectancies to the pivotal role of perceived risks, that are likely to shape the trajectory of AI integration in this critical domain. The analysis provides valuable insights for assurance providers, regulators, and companies navigating the complexities of technological adoption in an emerging economy.

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