{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,5]],"date-time":"2025-12-05T12:29:00Z","timestamp":1764937740290,"version":"3.44.0"},"publisher-location":"New York, NY, USA","reference-count":27,"publisher":"ACM","license":[{"start":{"date-parts":[[2023,12,21]],"date-time":"2023-12-21T00:00:00Z","timestamp":1703116800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"funder":[{"name":"Research Technology and Transfer Office Bina Nusantara University","award":["Binus International Research No: 029\/VRRTT\/III\/2023"],"award-info":[{"award-number":["Binus International Research No: 029\/VRRTT\/III\/2023"]}]}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2023,12,21]]},"DOI":"10.1145\/3641067.3641073","type":"proceedings-article","created":{"date-parts":[[2024,5,14]],"date-time":"2024-05-14T11:16:41Z","timestamp":1715685401000},"page":"20-26","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":2,"title":["Diffusion of Innovation on Auditor Adoption of Artificial Intelligence and Machine Learning"],"prefix":"10.1145","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-7218-8362","authenticated-orcid":false,"given":"Bambang Leo","family":"Handoko","sequence":"first","affiliation":[{"name":"Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7874-8615","authenticated-orcid":false,"given":"Michael","family":"Angelus","sequence":"additional","affiliation":[{"name":"Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2261-0275","authenticated-orcid":false,"given":"Archie Nathanael","family":"Mulyawan","sequence":"additional","affiliation":[{"name":"Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"320","published-online":{"date-parts":[[2024,5,14]]},"reference":[{"key":"e_1_3_2_1_1_1","doi-asserted-by":"publisher","DOI":"10.1108\/JAOC-09-2019-0098"},{"key":"e_1_3_2_1_2_1","doi-asserted-by":"publisher","DOI":"10.4018\/ijbsa.20210101.oa2"},{"key":"e_1_3_2_1_3_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10796-019-09921-1"},{"key":"e_1_3_2_1_4_1","doi-asserted-by":"publisher","DOI":"10.3390\/su12114740"},{"key":"e_1_3_2_1_5_1","doi-asserted-by":"publisher","DOI":"10.5120\/19584-1340"},{"issue":"24","key":"e_1_3_2_1_6_1","first-page":"5972","article-title":"How Audit Firm Size Moderate Effect of TOE Context Toward Auditor Adoption of Machine Learning","volume":"99","author":"Handoko B. L.","year":"2021","unstructured":"B. L. Handoko, \u201cHow Audit Firm Size Moderate Effect of TOE Context Toward Auditor Adoption of Machine Learning,\u201d J. Theor. Appl. Inf. Technol., vol. 99, no. 24, pp. 5972\u20135980, 2021.","journal-title":"J. Theor. Appl. Inf. Technol."},{"key":"e_1_3_2_1_7_1","doi-asserted-by":"publisher","DOI":"10.14569\/IJACSA.2021.0120468"},{"key":"e_1_3_2_1_8_1","doi-asserted-by":"publisher","DOI":"10.17261\/pressacademia.2020.1337"},{"key":"e_1_3_2_1_9_1","doi-asserted-by":"publisher","DOI":"10.1093\/oxfordhb\/9780198845973.013.23"},{"issue":"5","key":"e_1_3_2_1_10_1","first-page":"11","article-title":"Innovations in Audit Technology: A Model of Continuous Audit Adoption","volume":"10","author":"O'Donnell J.","year":"2010","unstructured":"J. O'Donnell, \u201cInnovations in Audit Technology: A Model of Continuous Audit Adoption,\u201d J. Appl. Bus. Econ., vol. 10, no. 5, pp. 11\u201320, 2010, [Online]. Available: http:\/\/m.www.na-businesspress.com\/odonnellweb.pdf","journal-title":"J. Appl. Bus. Econ."},{"issue":"2","key":"e_1_3_2_1_11_1","first-page":"63","article-title":"Considerations for the Adoption of Cloud-based Big Data Analytics in Small Business Enterprises","volume":"21","author":"Ajimoko O. J.","year":"2018","unstructured":"O. J. Ajimoko, \u201cConsiderations for the Adoption of Cloud-based Big Data Analytics in Small Business Enterprises,\u201d Electron. J. Inf. Syst. Eval., vol. 21, no. 2, pp. 63\u201379, 2018, [Online]. Available: www.ejise.com","journal-title":"Electron. J. Inf. Syst. Eval."},{"key":"e_1_3_2_1_12_1","doi-asserted-by":"publisher","DOI":"10.3390\/electronics11203291"},{"key":"e_1_3_2_1_13_1","doi-asserted-by":"publisher","DOI":"10.3389\/fpsyg.2022.947234"},{"key":"e_1_3_2_1_14_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.techsoc.2019.101225"},{"key":"e_1_3_2_1_15_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.accinf.2022.100598"},{"key":"e_1_3_2_1_16_1","doi-asserted-by":"publisher","DOI":"10.1108\/jaar-10-2015-0079"},{"key":"e_1_3_2_1_17_1","doi-asserted-by":"publisher","DOI":"10.1108\/IJAIM-12-2012-0075"},{"key":"e_1_3_2_1_18_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.caeai.2022.100052"},{"key":"e_1_3_2_1_19_1","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-031-08954-1_4"},{"key":"e_1_3_2_1_20_1","doi-asserted-by":"publisher","DOI":"10.3389\/fbloc.2021.720454"},{"key":"e_1_3_2_1_21_1","volume-title":"Fundamental Research Statistics for the Behavioural Sciences","author":"Roscoe J. T.","year":"1975","unstructured":"J. T. Roscoe, \u201cFundamental Research Statistics for the Behavioural Sciences (2nd Edition),\u201d Holt Rinehart & Winston, New York. 1975.","edition":"2"},{"key":"e_1_3_2_1_22_1","doi-asserted-by":"publisher","DOI":"10.1108\/VJIKMS-12-2021-0311"},{"key":"e_1_3_2_1_23_1","volume-title":"Partial Least Square Concept Techniques and Applications using SMARTPLS 3 Program for Empirical Research","author":"Ghozali I.","year":"2020","unstructured":"I. Ghozali, Partial Least Square Concept Techniques and Applications using SMARTPLS 3 Program for Empirical Research. Faculty of Economic and Business Gadjah Mada University, 2020."},{"key":"e_1_3_2_1_24_1","doi-asserted-by":"publisher","DOI":"10.1007\/978-94-007-0753-5_102084"},{"key":"e_1_3_2_1_25_1","doi-asserted-by":"publisher","DOI":"10.1108\/IMDS-01-2022-0030"},{"key":"e_1_3_2_1_26_1","doi-asserted-by":"publisher","DOI":"10.1002\/mde.2982"},{"key":"e_1_3_2_1_27_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.caeai.2022.100052"}],"event":{"name":"ICSeB 2023: 2023 7th International Conference on Software and e-Business","acronym":"ICSeB 2023","location":"Osaka Japan"},"container-title":["2023 7th International Conference on Software and e-Business"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3641067.3641073","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3641067.3641073","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,8,26]],"date-time":"2025-08-26T13:39:38Z","timestamp":1756215578000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3641067.3641073"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,12,21]]},"references-count":27,"alternative-id":["10.1145\/3641067.3641073","10.1145\/3641067"],"URL":"https:\/\/doi.org\/10.1145\/3641067.3641073","relation":{},"subject":[],"published":{"date-parts":[[2023,12,21]]},"assertion":[{"value":"2024-05-14","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}