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The Way to Form a Sustainable Audit Ecosystem Through Digitization Capabilities with an Emphasis on the Role of Accountants' Digital Intelligence
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Marzia Khalkhali *   |
| Islamic Azad University, South Tehran branch & University Lecturer, Islamic Azad University, South Tehran Branch, Tehran, Iran. Email: m.khalkhali2017@yahoo.com |
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Abstract: (316 Views) |
| This research was carried out with the aim of investigating the effect of Machiavellianism on auditors' attitude towards marketing activities with the mediating role of ethical orientation. The statistical population included auditors who are members of the public accountants' society and were considered to be working in audit institutions. The research questionnaire was distributed and collected among 242 members of the statistical population as a sample. The information collected by questionnaires was analyzed by SPSS24 and AMOS24 software using structural equation modeling. The results showed that digitization capabilities have a positive and significant effect on the sustainable audit ecosystem, therefore, with the increase of digitalization capabilities, the sustainable audit ecosystem will be developed. Also, the results showed that the digital intelligence of accountants has a positive and significant effect on the relationship between digitalization capabilities and sustainable auditing ecosystem, therefore, digital intelligence of accountants can lead to the development of sustainable auditing ecosystem by influencing digitalization capabilities. |
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| Keywords: Accountants' Digital Intelligence, Digitization Capabilities, Sustainable Audit Ecosystem |
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Full-Text [PDF 962 kb]
(354 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/09/24 | Accepted: 2023/10/7 | Published: 2024/06/19
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