The rapid evolution of emerging technologies such as Artificial Intelligence (AI), blockchain, and big data analytics is reshaping traditional auditing processes worldwide. This qualitative study investigates the influence of scientific publications on the adoption of these technologies within Lebanese auditing practices. To achieve this, semi-structured interviews were conducted with 15 members of the Lebanese Association of Certified Public Accountants (LACPA). Data were analyzed through Braun and Clarke’s (2006) thematic approach, enabling the identification of recurring patterns and perceptions among participants. The findings reveal four key barriers that limit the impact of academic research: restricted accessibility to scholarly publications, limited contextualization to the Lebanese audit environment, weak collaboration between academia and practitioners, and conditional openness to technological adoption. These barriers highlight a persistent gap between academic output and the professional needs of auditors working in fragile contexts. Based on these insights, the study recommends actions for policymakers, universities, and professional bodies to enhance knowledge dissemination, encourage research-practice collaboration, and foster digital transformation in Lebanon’s audit sector.