Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East
Hamada Elsaid Elmaasrawy,
Omar Ikbal Tawfik,
Abdul-Rashid Abdul-Rahaman
Abstract:Purpose
This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.
Design/methodology/approach
The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.
Findings
The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The result… Show more
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