The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The main goal of the current research is to investigate the practical factors of blockchain technology in improving audit quality with an interpretive structural approach. In terms of time, this research was done during 1402. 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, using Interpretive Structural Modeling (ISM), the role of blockchain technology in increasing audit quality was explained. The results showed 15 effective factors of blockchain technology, including high transparency of information, high security of transactions, high accuracy, high speed, decentralization, automatic processing of information, easy tracking of information and transactions, the possibility of multilateral accounting, elimination of traditional auditing methods, facilitating safe online transactions, creating Smart contracts, full implementation of the governance mechanism, limiting embezzlement and opportunistic behavior, spending less time and money on audits lead to an increase in audit quality. The component of increasing the quality of auditing based on blockchain technology, which is located at the first level of the ISM graph, is the most effective and dependent component of the model.
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:15 Issue: 58, 2025
Pages:
263 to 284
https://www.magiran.com/p2835464  
سامانه نویسندگان
  • Naghi Fazeli
    Author (3)
    Assistant Professor Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
    Fazeli، Naghi
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