Sally Said Bakir Agha2026-04-082026-04-082025Said Bakir Agha, S. (2025). Perception of The Adoption of Artificial Intelligence Tools on Audit Quality in the Lebanese Private Sector: A Perspective from Internal Auditors (MBA thesis, Haigazian University)https://haigrepository.haigazian.edu.lb/handle/123456789/1250This thesis investigates the factors influencing internal auditors’ adoption of artificial intelligence (AI) tools in the Lebanese audit sector, with a particular emphasis on the mediating role of perceived audit quality (AQ). Grounded in the Technology Acceptance Model (TAM), the study examines how perceived usefulness (PU) and perceived ease of use (PEOU) affect auditors’ behavioral intention (BI) to adopt AI, both directly and indirectly through AQ. Data were collected via a structured survey distributed to 300 internal auditors, yielding 100 valid responses from professionals with work/experience in AI auditing. The analysis employed PROCESS Model 4 for mediation, controlling demographic and contextual variables. The findings reveal that both PU and PEOU are positively associated with BI, but these effects are fully mediated by AQ: auditors are only likely to adopt AI tools when they perceive tangible improvements in audit quality. While the mediation effect for PU was statistically significant, its magnitude was modest, indicating a cautious interpretation is warranted. The results underscore the importance of audit quality as the decisive mechanism linking technology perceptions to adoption intention, differing from studies in other contexts where direct effects of PU and PEOU are often reported. The thesis contributes to the literature by highlighting the centrality of AQ in technology acceptance among auditors and by providing region-specific insights relevant for emerging markets. Practical recommendations for audit firms, technology developers, and policymakers are offered, emphasizing the need to demonstrate quality improvements to drive effective AI adoption in the auditing profession.