Author ORCID Identifier

https://orcid.org/0009-0001-9010-1248

Date of Graduation

2026

Document Type

Dissertation

Degree Type

DBA

College

College of Business and Economics

Department

Accounting

Committee Chair

Ludwig Christian Schaupp

Committee Member

Jack Dorminey

Committee Member

Daniel Bonneau

Committee Member

Elizabeth Vitullo

Abstract

With the rapid emergence of Artificial Intelligence Conversational Tools (AICTs), such as ChatGPT and Google Gemini, and their widespread use, the need to understand users’ acceptance of this emerging technology has increased. Prior research has investigated users’ acceptance of AICTs in hospitality, tourism, e-commerce, and retail industries. However, users’ acceptance of the use of AICTs for tax information remains relatively underexplored in the tax context. Therefore, this study investigates taxpayers’ willingness to accept and use AICTs for tax-related questions when e-filing their tax returns. Drawing on the Artificial Intelligence Device Use and Acceptance (AIDUA) model as a research framework, this study integrates cognitive appraisal theory with features of AI technologies. The empirical results deliver meaningful understandings of the dynamic relationship among cognitive and affective attributes. The findings indicate that social influence is related to effort expectancy, yet has no effect on performance expectancy. Hedonic motivation positively influences performance expectancy, yet has no effect on effort expectancy. The appraisal of external factors in the primary stage, along with the appraisal of performance expectancy and effort expectancy in the second stage, influences taxpayers’ behavioral intentions in the outcome stage through the mechanism of emotions.

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