Evaluating the Role of Artificial Intelligence and Blockchain Technology on Companies’ Internal Accounting and Audit Reports
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Abstract
The research design in this thesis was based on a mixed exploratory design and tool development consisting of two stages. In the first stage, qualitative data were collected using the thematic analysis method, and the role of artificial intelligence and blockchain technology on companies’ internal accounting and audit reports was presented. Then, the quantitative data were used to determine the relationships between the qualitative and quantitative data. Thus, this study was applied in its quantitative phase and developmental in its qualitative phase. The study population was divided into two qualitative and quantitative parts of the research. In the qualitative part, all the articles and theses related to the subject in recent years were studied in Persian and English (2017 onwards). In the quantitative part, all experts and accountants of financial and auditing companies based in Tehran (1500 people) were considered the statistical population. The results showed that 24 categories were identified as influential factors in the role of artificial intelligence and blockchain technology in Iranian auditing companies' accounting and internal audit reports.