Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran
Professional literature shows the increasing digitalization of processes in business units. Therefore, the purpose of this study is to investigate the impact of digitalization on independent auditors and auditing firms in Iran. In this study, open, axial and selective three-step coding method was used to classify the information and also the qualitative approach of Grounded analysis was used to review the results and findings. The statistical population of the present study is all audit firms that are members of the Iranian Society of Certified Public Accountants. The selection of experts for interviews was done by purposeful sampling and sampling continued until the interview findings reached theoretical saturation. In this regard, 20 unstructured interviews in 13 auditing firms A member of the Iranian Society of Certified Public Accountants. The results show that digitalization improves the role and effectiveness of the auditor as a governance mechanism, improving processes and procedures, improving the quality of accounting information, improving stakeholder decision-making, improving employment methods and policies, and changing Standards and legal requirements are relevant to digital developments. Digitization also improves information security by eliminating paper archives, improving access and facilitating information transfer, and reducing information security by facilitating network disclosures and abuses. Therefore Necessitates the creation of security platforms.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.