Aug 2026· Journal of Intelligent Decision Making and Information Science· Vol 3, pp. 874-900· 0 citations
TL;DR
It is indicated that rapid digital transformation requires the development of advanced auditing standards and methodologies, and that the adoption of data analytics, smart contracts, and continuous auditing, together with enhancing auditors’ technical and professional competencies, contributes to improving audit quality, transparency, and risk management related to digital assets.
Abstract
This study examines the current state of digital asset auditing and proposes a clearer future vision through a systematic review of relevant literature and prior studies. It highlights the fundamental differences between digital and traditional assets, explains the classification of digital assets and their close association with blockchain technology, and analyzes the existing accounting and auditing frameworks considering international standards and provides a brief overview of the status of Egyptian legislation. The study also discusses the evolving role of auditors and the main stages of the audit process in the digital environment. The findings indicate that rapid digital transformation requires the development of advanced auditing standards and methodologies, and that the adoption of data analytics, smart contracts, and continuous auditing, together with enhancing auditors’ technical and professional competencies, contributes to improving audit quality, transparency, and risk management related to digital assets.
The findings showed that the use of various technologies, including computer-assisted audit techniques, audit analytics, big data, artificial intelligence, robotic process automation, blockchain, and process mining, generally enhanced the effectiveness and efficiency of audit procedures, strengthened internal controls, and reduced errors and financial statement restatements, while simultaneously repositioning auditors as more strategic and data-driven partners.
Christine Belgina Saurmauli, K. Rahmayanti· Journal of social research· 0 citations
It is concluded that blockchain redefines, rather than eliminates, the role of accountants and auditors, and that its consolidation will depend on regulatory progress, curricular updates, and further empirical evidence on its real-world implementation across diverse institutional contexts.
Sandra Patricia Toala Bozada, Maryury Elizabeth Morejón Santistevan, Laura Beatriz Farfán Menéndez et al.· Reincisol.· 0 citations
The findings indicate that the main trends in blockchain usage include strengthening audit trails, verifying encrypted data, and integration with advanced technologies such as Artificial Intelligence (AI), Internet of Things (IoT), and smart contracts, which enhance audit efficiency, security, and transparency.
Abdul Rasak, Ayu Dhina Anggraeni, Namra et al.· Global Conference on Busines...· 0 citations
The rapid digitalization of public administration has transformed auditing environments, especially in emerging economies expanding their electronic governance (e-governance) frameworks. This study identifies and prioritizes the key drivers influencing electronic auditing (e-auditing) development in Iraq over the next decade. Using a mixed-methods design, the research first identifies potential drivers through qualitative interviews and open-ended questionnaires. These drivers were then evaluated and prioritized via a two-round Delphi survey involving a purposive panel of 20 experts, including senior auditors, accounting academics, and IT-audit specialists with over 15 years of professional experience. The analysis identified 19 significant drivers categorized into four clusters: (1) emerging audit technologies, (2) information security and data quality, (3) e-governance and transparency, and (4) professional capabilities. Results highlight that technological innovations, specifically real-time monitoring and machine learning, are the most influential drivers. Furthermore, cybersecurity and transparent governance mechanisms are identified as essential pillars for digital auditing in the Iraqi context. By providing a foresight perspective in a post-conflict, emerging economy, this study offers a unique conceptual framework that integrates e-governance maturity with auditing evolution. The findings provide actionable insights for policymakers and regulatory bodies to modernize auditing practices in high-uncertainty environments.
Ahmed A. Dakheel, Alireza Rahrovi Dastjerdi, Amin Rostami· Journal of Risk and Financia...· 0 citations
Accounting and financial reporting procedures have changed as a result of the growing use of
digital technologies in business operations. The effect of digital transformation on accounting
and financial reporting procedures is investigated in this study. According to the findings of a
survey of 200 Nigerian accounting experts, digital transformation has increased financial
reporting's accuracy and efficiency while simultaneously posing problems including
cybersecurity threats and the requirement for new skills. The study adds to the body of
knowledge on digital transformation and accounting and offers insights for regulators,
policymakers, and accounting professionals. It also reveals that the role of accountants has
shifted from traditional number-crunching to more strategic and advisory roles due to the
adoption of digital technologies like blockchain, cloud computing, and artificial intelligence.
C. J. M. Anumaka· INTERNATIONAL JOURNAL OF SOC...· 0 citations
This study conducts a systematic literature review (SLR) to examine the role of blockchain and smart contracts in modern auditing practice. Following the PRISMA 2020 protocol, 35 peer reviewed articles published between 2016 and 2025 were identified across Scopus, Web of Science, EBSCOhost, and Google Scholar, screened, appraised with the Mixed Methods Appraisal Tool, and analyzed through NVivo assisted thematic synthesis. The review finds that blockchain and smart contracts primarily support continuous auditing, autonomous verification of digital assets, automated internal control monitoring, and privacy preserving financial reporting, while unresolved technical vulnerabilities, the oracle problem, scalability limits, absent audit standard guidance, and an acute auditor skills gap continue to constrain adoption. Agency theory dominates the theoretical landscape, though contract, complexity, and legitimacy theories remain underused. These findings imply that standard setters such as IAASB and PCAOB need blockchain specific guidance, and that audit curricula must be reformed to build blockchain literacy, while firms should treat adoption as contingent on technical maturity, regulatory readiness, and human capital rather than a universal remedy. Unlike prior bibliometric or narrative reviews, this study integrates technical, theoretical, and empirical clusters of literature into a single PRISMA based synthesis and proposes an integrative model in which audit quality gains from blockchain depend jointly on technological maturity, regulatory adequacy, and auditor competence.
