أبحاث إقتصادية معاصرة
Volume 9, Numéro 1, Pages 22-40
2026-04-23
Blockchain Technology And Its Impact On Audit Quality: A Comprehensive Analysis With Case Studies
Authors : Naama Mustapha . Saib Abdallah .
Abstract
This study examines blockchain technology's transformative impact on audit quality through empirical evidence from Big Four implementations and industry case studies. Analysis of distributed ledger applications across financial services, supply chains, and government sectors demonstrates measurable improvements including 90% reduction in reconciliation time and expansion from 5-10% sampling to complete transaction coverage. Integration with artificial intelligence creates possibilities for continuous auditing and automated compliance. Despite challenges including scalability and regulatory uncertainty, blockchain represents a paradigm shift enhancing audit quality through cryptographic integrity, real-time monitoring, and smart contract automation. The study provides quantitative evidence supporting blockchain's positive impact on accuracy, completeness, timeliness, and reliability of audit processes
Keywords
Blockchain ; Audit Quality ; Distributed Ledger ; Smart Contracts ; Digital Transformation
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