The Impact of Digital Transformation on the Quality Auditing: A Survey Study in the Iraqi Environment
Keywords:
Digital Transformation, Audit Quality, Cloud ComputingAbstract
This study aimed to explore the impact of digital transformation on the level of audit quality from the perspective of a sample of academics within the Iraqi context. Digital transformation was represented by four key technologies: cloud computing, big data, blockchain, and artificial intelligence, while audit quality was reflected through the practices and procedures adopted by auditors. The researcher targeted a sample of academics at the University of Tikrit due to the knowledge constraints posed by the novelty of the digital transformation topic and its associated technologies. A questionnaire was designed to collect primary data from the sample, which included postgraduate students and faculty members specializing in accounting. A total of 53 valid questionnaires were retrieved and analyzed. To achieve the study’s objectives and test its hypotheses, the analytical descriptive method was employed. The findings revealed several key conclusions, most notably a significant positive impact of digital transformation on enhancing audit quality. The adoption of digital transformation technologies by audited firms serves as a catalyst for improving audit processes and auditor competencies in line with the evolving requirements of modern auditing practices.
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