Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors
To discover the possible weakness of knowledge and the use of a diverse group of technologies among independent auditors.The descriptive survey study was used to describe the level of usable importance of innovative technologies among 196 auditors and find any correlation between 31 emerging technol...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2020-05-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_39284_05a402279f943b9efce43bf9ae6b914a.pdf |
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| author | Ali Alipourfallahpasand Saideh Asgari |
| author_facet | Ali Alipourfallahpasand Saideh Asgari |
| author_sort | Ali Alipourfallahpasand |
| collection | DOAJ |
| description | To discover the possible weakness of knowledge and the use of a diverse group of technologies among independent auditors.The descriptive survey study was used to describe the level of usable importance of innovative technologies among 196 auditors and find any correlation between 31 emerging technologies and the audit firms' quality ranking.In general, this paper's results enumerate that Iranian auditors have a relatively acceptable knowledge and willingness to use emerging technologies, including Blockchain, Audit 4.0, etc. In auditing. However, due to various reasons such as lack of access to global markets, political and economic constraints, such facilitators are rarely used in auditing. For instance, technologies, including RPA, AI, and CPS, are not used by Iranian auditors. Although some items were deficient, the related tools' Importance level was moderate.This research suggests that due to businesses' failure to grow as much as innovative technologies, partners and decision-makers may believe that there is no need for emerging technologies in auditing. However, this may not be the case, as auditors generally emphasized that the importance level of technologies was moderate and high. There seems to be a positive correlation between audit firm's quality rankings and the use of emerging technologies in audit processes. There is no meaningful correlation between audit firms' quality rankings and the importance of emerging technologies. |
| format | Article |
| id | doaj-art-0a3fd408a2eb4e9ba7f406181395c20a |
| institution | OA Journals |
| issn | 2717-4131 2588-6142 |
| language | English |
| publishDate | 2020-05-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj-art-0a3fd408a2eb4e9ba7f406181395c20a2025-08-20T02:00:09ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422020-05-014210311910.22067/ijaaf.2020.3928439284Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent AuditorsAli Alipourfallahpasand0Saideh Asgari1Department of Accounting, Allameh Tabataba’i University, Tehran, IranDepartment of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, IranTo discover the possible weakness of knowledge and the use of a diverse group of technologies among independent auditors.The descriptive survey study was used to describe the level of usable importance of innovative technologies among 196 auditors and find any correlation between 31 emerging technologies and the audit firms' quality ranking.In general, this paper's results enumerate that Iranian auditors have a relatively acceptable knowledge and willingness to use emerging technologies, including Blockchain, Audit 4.0, etc. In auditing. However, due to various reasons such as lack of access to global markets, political and economic constraints, such facilitators are rarely used in auditing. For instance, technologies, including RPA, AI, and CPS, are not used by Iranian auditors. Although some items were deficient, the related tools' Importance level was moderate.This research suggests that due to businesses' failure to grow as much as innovative technologies, partners and decision-makers may believe that there is no need for emerging technologies in auditing. However, this may not be the case, as auditors generally emphasized that the importance level of technologies was moderate and high. There seems to be a positive correlation between audit firm's quality rankings and the use of emerging technologies in audit processes. There is no meaningful correlation between audit firms' quality rankings and the importance of emerging technologies.https://ijaaf.um.ac.ir/article_39284_05a402279f943b9efce43bf9ae6b914a.pdfblockchainaudit 4.0data analyticssocial mediaaudit firm quality ranking |
| spellingShingle | Ali Alipourfallahpasand Saideh Asgari Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors Iranian Journal of Accounting, Auditing & Finance blockchain audit 4.0 data analytics social media audit firm quality ranking |
| title | Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors |
| title_full | Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors |
| title_fullStr | Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors |
| title_full_unstemmed | Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors |
| title_short | Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors |
| title_sort | emerging technologies in the audit environment use and perceived importance among independent auditors |
| topic | blockchain audit 4.0 data analytics social media audit firm quality ranking |
| url | https://ijaaf.um.ac.ir/article_39284_05a402279f943b9efce43bf9ae6b914a.pdf |
| work_keys_str_mv | AT alialipourfallahpasand emergingtechnologiesintheauditenvironmentuseandperceivedimportanceamongindependentauditors AT saidehasgari emergingtechnologiesintheauditenvironmentuseandperceivedimportanceamongindependentauditors |