Robotic Process Automation Adoption in Vietnamese Audit Firms: Drivers, Barriers, and Effects on Engagement Quality
Nguyễn Văn Hùng, Trần Thị Mai Linh
Faculty of Information Systems, University of Economics Ho Chi Minh City (UEH), Vietnam
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Abstract
Robotic process automation (RPA) is increasingly adopted by audit firms globally to streamline repetitive, rules-based audit procedures. In Vietnam, RPA adoption among audit firms is at an early but accelerating stage, with the Big Four pioneering deployment and mid-tier and local firms following selectively.
Drawing on the Technology–Organisation–Environment (TOE) framework, this paper investigates the drivers and barriers of RPA adoption in Vietnamese audit firms and its effects on engagement quality. A mixed-methods design combines a survey of 178 audit professionals from 24 firms with 14 follow-up interviews.
Findings show that perceived efficiency gains and competitive pressure are the strongest drivers, while skill gaps, integration complexity, and client-system heterogeneity are the principal barriers. RPA adoption is associated with reduced time on routine procedures, modest improvements in detection of bookkeeping anomalies, and a perceived increase in time available for judgement-intensive procedures.
Keywords
RPA · Audit automation · Vietnam · TOE framework · Engagement quality
Headline Statistics
- Sample: 178 audit professionals across 24 firms (Big Four: 4; mid-tier: 7; local: 13)
- Strongest driver: perceived efficiency gains (β = 0.34, p < 0.001)
- Second driver: competitive pressure from peer firms (β = 0.22, p = 0.002)
- Strongest barrier: integration complexity (β = -0.27, p < 0.001)
- Second barrier: skill gaps (β = -0.21, p = 0.003)
- Effect: routine-procedure time down 28% in engagements where RPA was deployed