Purpose – The objective of this study is to examine audit firms’ maturity in adopting emerging technologies across three dimensions: people, process and technology, and to identify the factors that shape this maturity.

Design/methodology/approach – Using a structured maturity assessment framework, the study adopted a quantitative approach, employing descriptive statistics, MANCOV A, MANOV A and univariate regressions on data from 166 experienced auditors.

Findings – Findings reveal that audit firms are currently at a moderate level of maturity. However, Big Four firms are transitioning from moderate to advanced stages, while non-Big Four firms are progressing from early to moderate stages. Organizational support and the use of emerging technologies for complex audit evidence collection are associated with higher maturity levels. Furthermore, frequent use of emerging technologies for audit evidence collection and auditor satisfaction are positively correlated with maturity.

Research limitations/implications – The study uses auditors’ perceptions of adoption, as captured through a survey, which may differ from actual adoption due to social desirability bias.

Practical implications – The moderate level of emerging technology adoption, with non-Big Four firms below this level and Big Four firms transitioning toward the advanced stage, offers a nuanced understanding of the persistent adoption gap. The findings also emphasize the importance of formal, firm-wide policies and guidelines tailored to appropriate technologies that enhance adoption maturity and auditor satisfaction. Furthermore, it is crucial for audit firms to integrate and frequently use emerging technologies when performing complex procedures, such as analytical procedures and inspections, to progress toward maturity. These findings underscore the need for proactive regulatory guidance to advance technology adoption in auditing.

Originality/value – This study is the first to explore the maturity level of emerging technology adoption in external audits using a structured assessment framework.