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Providing an Audit Quality Model Based on Blockchain Technology
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Saeedeh Khanjani Kakrodi   , Arezoo Khosravani * , Naghi Fazeli |
| Semnan Azad University |
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Abstract: (560 Views) |
This research was carried out with the aim of providing an audit quality model based on blockchain technology. This research is a fundamental research in terms of dealing with the basics of identifying factors affecting the quality of auditing based on blockchain technology. It is also a practical research due to providing practical recommendations. Therefore, it can be said that this research is of fundamental-applied type. In order to collect the required information, 15 independent auditors of accredited auditing institutions of the Stock Exchange and Securities Organization and companies admitted to the Tehran Stock Exchange were interviewed as experts. In this research, a model for audit quality based on blockchain technology was designed using Interpretive Structural Modeling (ISM). The results showed that the 15 components of the model are placed in three levels. Component 15 (it is the dependent variable of the model), which is located at the first level of the ISM graph, is the most effective and dependent component of the model. In the last (third) level, the components of high transaction security, decentralization, easy tracking of information and transactions, the possibility of multi-party accounting, elimination of traditional audit methods, facilitation of secure online transactions, and the creation of smart contracts are the most effective and influential components of the model. In the second (intermediate) level, the components of high transparency of information, high accuracy, high speed, automatic processing of information, full implementation of the governance mechanism, limiting embezzlement and opportunistic behavior and spending less time and cost of audit are placed on the 15th component which is in the first level. They are supposed to affect and be affected by the components that are on the third level.
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| Keywords: Blockchain Technology, Audit Quality, Audit Quality Model |
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Full-Text [PDF 492 kb]
(138 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/04/22 | Accepted: 2023/10/22 | Published: 2024/08/31
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