Background: Technologies that have been introduced into industries through digitalization have started to influence education, and assessment, aswell. Artificial Intelligence (AI) is the most discussed technology when it comes to the digitalization of processes. Assessment is one of the major fields of education that has a great impact on an individual’sfuture. Several AI-based assessment tools have been developed;however, the acceptance of higher education students has not been thoroughly researched yet.

Purpose: Due to the increasing focus on the student’s perspective and the lack of past research in this area, the purpose of this study is to investigate students’ acceptance of the use of AI tools in their assessment during their higher education studies. We aim at creating a better understanding of the factors influencing the implementation of AI as an assessor.

Method: Our methods were based on qualitative research with an exploratoryresearch design. Data was collected through in-depth semi-structured interviews with higher education students to get insights into students’ perceptions regarding the introduction of AI in assessment. The data analysis was constituted by an inductive approach and data was analysed through a thematic analysis.

Conclusion: Resulting from the findings, a conceptual framework was developed, that explains the five major elements affecting students’ acceptance of AI as an assessment tool. On the one hand, we identified enabling and positively influencing factors that promote students’ adoption of AIbased tools. On the other, several elements that make students doubtful and concerned about these innovative systems emerged. Furthermore, consequences of the implementation of AI influencing acceptance are integrated in the framework.