Artificial Intelligence (AI) Adoption and Enterprise Risk Management (ERM): The Roles of Information Technology (IT) Infrastructure Flexibility, Technology Competence, and Organizational Culture in Ghana

Artificial Intelligence (AI) is transforming audit practice by redefining traditional frameworks and enabling the automation of data analysis, risk assessment, substantive testing, and continuous monitoring. This study investigates the effect of AI adoption by audit firms on enterprise risk management (ERM). It further assesses the mediating role of Information Technology (IT) infrastructure flexibility and the moderating roles of technology competencies and organizational culture in this relati