From Potential to Practice: How GenAI Shapes Early-Career Auditors’ Work and Socialization

SYNOPSIS

Generative artificial intelligence (GenAI) has become one of the latest technological tools adopted in auditing. As a result, new auditors are entering the profession with GenAI as part of their socialization environment. Using a contemporary articulation of the organizational socialization framework emphasizing Confidence, Connection, and Clarity, we examine the intersection of technology and socialization by exploring how early-career auditors’ use of GenAI shapes their socialization experiences. We find that GenAI reshapes the frequency and nature of team and peer interactions, supports independent learning, and strengthens auditors’ confidence/self-efficacy. As a real-time learning resource, GenAI provides immediate access to technical knowledge and enhances preparedness for client interactions, but it may not contribute to true skill acquisition. Additionally, GenAI introduces ambiguities that challenge role clarity, particularly regarding appropriate use, validation of outputs, and job boundaries, highlighting the need for more clearly defined firm expectations regarding AI use and professional responsibilities.