This study aims to identify the key factors influencing the adoption of generative AI (GenAI) by Vietnamese banks and highlight the challenges and opportunities in digital transformation. It extends the technology-organization-environment (TOE) framework to incorporate GenAI-specific factors in the Vietnamese banking sector, characterized by rapid digitization and stringent regulations. A survey yielded 236 valid responses. The data were analyzed via partial least squares structural equation modeling (PLS-SEM). The key factors identified include organizational readiness (OR), compatibility (CPT), competitive pressure (CP), complexity (CPL), relative advantage (RA), firm size (FS), and government support (GS). OR emerged as the most influential factor because of a robust IT infrastructure and skilled personnel. CPT and CP were also significant, driving banks to adopt GenAI for a competitive edge. However, CPL presents challenges, requiring simpler AI solutions and clear risk mitigation policies. This study enhances the understanding of GenAI adoption within the Vietnamese banking sector, emphasizing the importance of tailored strategies for different bank sizes and the critical role of technology readiness for effective integration. The findings provide actionable insights into banks navigating their digital transformation journeys.

Purpose: This study aims to identify the factors affecting auditors’ intention to use blockchain within the Big Four firms. The research proposes an extended technology acceptance model by integrating the technology acceptance model (TAM) with innovation diffusion theory (IDT).Design/methodology/approach: Using a mixed-method approach, we conducted in-depth qualitative interviews with 30 external auditors from the Big Four. The insights from these interviews were then used to construct a survey administered to 130 auditors to explore the subject matter comprehensively.Findings: The results indicate that auditors’ intention to use blockchain is significantly influenced by perceived usefulness (PU) and perceived ease of use (PEOU). The study highlights relative advantage and trialability as the most important attributes of IDT affecting auditors’PU and ease of use of blockchain. Observability has a significant positive relationship with PEOU but a significant negative correlation with PU. However, complexity is statistically insignificant in explaining PEOU. Finally, access to big data significantly enhances auditors’ perception of the usefulness of blockchain technology.Research limitations/implications: This study highlights the practical implications of adopting blockchain in the audits of Big Four firms in Europe while emphasizing the need for training programs, collaboration between auditors and other departments, the development of regulatory frameworks to improve efficiency and the organization of awareness and educational campaigns.Originality/value: The findings provide valuable empirical evidence on auditors’ attitudes toward blockchain, develop a framework outlining the key factors influencing its adoption, and offer guidance for regulators to better understand the barriers auditors face in integrating blockchain into their practices.