This study examines factors that influence auditors’ intention to use blockchain. From the dual-factor perspective, it argues that auditors’ knowledge about the implications of blockchain for auditing enables their intention to use the technology. However, professional skepticism and perceived adequacy of accounting standards present barriers to the use, which reduce the effect of knowledge on use intention. These claims are tested with a survey of 118 auditors in the U.S. The results show that auditors’ knowledge about blockchain is positively associated with their use intention, indicating their optimism about this technology. Their professional skepticism has no effect on intention, but perceived adequacy of accounting standards has a negative effect, which also weakens the effect of blockchain knowledge on intention, revealing the status quo bias in blockchain use. This study extends the literature on the acceptance of blockchain technology by accounting and auditing professionals by showing how the need to improve accounting standards, which are important attributes of their professional judgments, may influence their blockchain use. It has implications for promoting blockchain among auditors.

本研究探讨了影响审计师使用区块链意图的因素。从双因素的角度来看，它认为审计师对区块链对审计的影响的了解使他们有使用该技术的意图。然而，专业怀疑和对会计准则充分性的认知给使用带来了障碍，从而降低了知识对使用意图的影响。这些说法通过对美国 118 名审计师的调查进行了检验。结果显示，审计师对区块链的了解与其使用意图呈正相关，表明他们对这项技术持乐观态度。他们的职业怀疑对意图没有影响，但感知会计准则的充分性有负面影响，这也削弱了区块链知识对意图的影响，揭示了区块链使用中的现状偏见。这项研究通过展示改进会计标准的需要（会计和审计专业人士的专业判断的重要属性）如何影响他们的区块链使用，扩展了会计和审计专业人士对区块链技术接受程度的文献。它对于在审计师中推广区块链具有重要意义。