دانلود مقاله تأثیر بلاک چین و هوش مصنوعی بر کیفیت حسابرس
خلاصه
1. معرفی
2. بررسی ادبیات و چارچوب نظری
3. مواد و روش ها
4. یافته ها و بحث
5. نتیجه گیری و پیشنهادات
بیانیه در دسترس بودن داده ها
بیانیه اخلاق
بیانیه مشارکت نویسنده CRediT
اعلامیه منافع رقابتی
پیوست A. داده های تکمیلی
منابع
Abstract
1. Introduction
2. Literature review and theoretical framework
3. Material and methods
4. Findings and discussion
5. Conclusion and recommendations
Data availability statement
Ethics statement
CRediT authorship contribution statement
Declaration of competing interest
Appendix A. Supplementary data
References
چکیده
هدف این مطالعه بررسی تاثیر بلاک چین و هوش مصنوعی بر کیفیت حسابرسی شرکت‌های ترکیه است. داده های اولیه از 300 پاسخ دهنده از طریق نمونه گیری تصادفی برای دستیابی به اهداف مطالعه جمع آوری شده است. PLS-SEM برای بررسی رابطه بین متغیرهای برون زا و درون زا استفاده می شود. یافته‌های ما نشان می‌دهد که استفاده از فناوری‌های بلاک چین و هوش مصنوعی (AI) در سیستم مالی آن‌ها با کمک به فرآیند حسابرسی و کشف تقلب، بر کیفیت حسابرسی تأثیر مثبت می‌گذارد، که گزارشگری مالی را نیز بهبود می‌بخشد. بلاک چین و هوش مصنوعی در سیستم مالی باعث ایجاد اعتماد برای سرمایه گذاران، سهامداران و قانونگذاران می شود. علاوه بر این، این مطالعه از پیامدهای قابل توجهی برای سرمایه گذاران، دولت، شرکت ها و سیاست گذاران حمایت کرد. سرمایه گذاران می توانند بر اساس دقت حساب های مالی تصمیمات سرمایه گذاری بگیرند. دولت و سیاست گذاران می توانند با استفاده از یافته های این مطالعه مکانیسم حکمرانی را بهبود بخشند.
Abstract
This study aims to investigate the influence of blockchain and artificial intelligence on the audit quality of firms from Turkey. Primary data from 300 respondents are collected through random sampling to attain the study's objectives. PLS-SEM is used to investigate the relationship between exogenous and endogenous variables. Our findings show that blockchain technologies and artificial intelligence (AI) utilization in their financial system positively impact audit quality by assisting in the audit process and the detection of fraud, which also improves financial reporting. Blockchain and Artificial Intelligence in the financial system create confidence for investors, stakeholders, and legislators. Moreover, this study advocated significant implications for investors, government, firms, and policymakers. Investors can make investment decisions based on the accuracy of the financial accounts; the government and policymakers can improve the governance mechanism by using the study's findings.
Introduction
Audits play a vital role in ensuring compliance with laws, regulations, and accounting standards. Companies are subject to various regulatory requirements and must adhere to accounting principles and reporting frameworks [1]. High-quality audits provide independent assurance that these compliance requirements are met, reducing the risk of penalties, legal consequences, or reputational damage [2]. Quality audits contribute to effective corporate governance by holding management accountable and independently assessing the company's financial reporting [3]. By examining internal controls and risk management processes, audits help identify weaknesses and areas for improvement, enhancing organizational transparency and accountability. Audits protect the interests of various stakeholders, including employees, customers, suppliers, and lenders [4]. By assuring the accuracy and reliability of financial statements, audits help safeguard the investments, jobs, and contractual relationships associated with a company. This promotes trust and stability in the business environment.
Auditing quality is an interesting research problem and is influenced by many factors such as the blockchain, Artificial Intelligence, professional skepticism, auditor independence, audit firm size, regulatory environment, technological advancements, and the adoption of innovative audit tools. Professional skepticism plays a pivotal role in audit quality [5]. Auditor independence, ensuring auditors maintain an unbiased stance, is fundamental for objective and reliable audit outcomes [6]. The audit firm size has been identified as a factor, with larger firms often having more resources and expertise to deliver higher-quality audits [7]. The regulatory environment and oversight mechanisms significantly impact audit quality, as stringent regulations and effective oversight contribute to a more robust auditing process [8]. Technological advancements and the adoption of innovative audit tools have emerged as crucial factors shaping audit quality in the contemporary business landscape [9]. Understanding the intricate interplay of these factors is essential for advancing research and enhancing the overall quality and effectiveness of auditing practices. Therefore, these factors are widely discussed in the previous literature in different demographic contexts but lack the investigation on Artificial Intelligence (AI) and blockchain technology in relation to audit quality in the modern world.
Conclusion and recommendations
Our findings show that AI improves audit quality by providing assistance and timely fraud detection. AI's data analysis capabilities, ability to identify complex fraud patterns, and real-time monitoring contribute to more effective and efficient audits. As AI advances, it holds tremendous potential to enhance auditing practices' overall quality and effectiveness. This study provides specific insights into the implications of these technologies within Turkey and also other varieties of implications for investors, management, stakeholders, and policymakers. The study assessed the level of adoption and readiness of Turkish auditing firms to embrace blockchain and AI technologies. It identified the factors influencing the adoption process, including organizational culture, infrastructure, resources, and regulatory environment. Understanding the current state of technology adoption in Turkey sheds light on the potential implications for audit quality.
The implications of blockchain and AI on fraud detection and risk assessment practices in Turkish audits can be explored. The study assessed how these technologies improve the ability to detect and prevent fraud, including identifying unusual patterns, real-time monitoring of transactions, and using predictive analytics. It can also examine the impact of risk assessment methodologies and the ability to assess risks accurately. The investor can invest by seeing the audit quality of the firms within Turkey to protect their investment, and the government can make the legislation in the weakness and delayed audit without enjoying the blockchain technologies and the other factors. Future research should be conducted on the efficiency of blockchain technology that is effective in the accounting system and preparation of the financial system that makes it easier for the technologies to improve the audit quality. Some more Blockchain units should be included in further research. Due to the limitation, we included one economy in our investigation; future research should include more than one and compare each economy, the use, and the efficiency of the artificial intelligence system.