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Evaluating The Development of Fintechs Due to The Internet of Things Functions in The Quality of The Cryptocurrencies Audit Procedures Implementation in Iran
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Fereshteh Ameri   , Maryam Shahri * , Vahid Osku , Mohammadreza Abdoli |
| Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran. E-mail: Maryam.Shahri@iau.ac.ir & Shahrood Islamic Azad University |
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Abstract: (355 Views) |
| The increasing growth of financial technologies today has affected the functional nature of auditors in the implementation of audit procedures, especially the focus on digital currency exchanges of companies, and has led to the strengthening of the quality of audit reports. The purpose of this research is evaluating the development of fintechs due to the emergence of Internet of Things functions in the quality of the implementation of cryptocurrencies audit procedures in Iran. In terms of methodology, this study is considered mixed, because it seeks to achieve the research goals based on a set of qualitative and quantitative analysis methods. In this study, in the qualitative part, in order to identify the dimensions of evaluating the development of cryptocurrencies and auditing procedures of cryptocurrencies, the two bases of grand theory analysis and systematic content screening were used that after implementing the fuzzy Delphi analysis process and verifying the reliability of the identified dimensions, it is possible to expand them to the study platform. In the quantitative part of the study, the Gray VIKOR process was also used. The results of the study in the qualitative part indicate the identification of 36 conceptual themes, 6 core components and 3 categories for the development variable of fintechs and the identification of 6 core components for evaluating cryptocurrency audit procedures. Also, the results of the quantitative part of the study showed that with the improvement of the basis of the information system, as the most important aspect of the development of fintechs in capital market companies, the accuracy of the content test in the audit of cryptocurrencies is considered the most effective aspect of the quality of the implementation of procedures of this type of audit |
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| Keywords: Fintech, Cryptocurrencies Audit, Content Test |
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Full-Text [PDF 1617 kb]
(189 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/09/22 | Accepted: 2024/12/24 | Published: 2025/10/2
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