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The effect of blockchain technology on the quality of the audit process: an empirical study in the banking sector in the form of panel data method
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Mostafa Moslemi1   , Mohsen Mehrare2 , Azar Moslemi3 |
1- PhD student, Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran
2- Professor, Faculty of Economics, University of Tehran , mmehrara@ut.ac.ir
3- Assistant Professor. Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran |
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Abstract: (310 Views) |
The purpose of this study was to investigate the effect of blockchain technology on the quality of the audit process in the country's banking system. For this purpose, the statistical information of the country's banking system in the period of 2015-2023 and the panel data method were used. In order to estimate this relationship, diagnostic tests were performed on the research variables and finally the experimental model was estimated using the panel data method with fixed effects. The obtained results indicated that the index of using blockchain technology had a positive and significant effect on the quality of the bank audit process. In general, creating an audit system based on blockchain can improve the quality of the audit and reduce the costs and time related to the audit.
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Article number: 18 |
| Keywords: Blockchain technology, audit quality, information technology, banking system, panel data |
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Full-Text [PDF 604 kb]
(69 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/08/14 | Accepted: 2024/11/3 | Published: 2024/12/30
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