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May 10, 2026Open Access

The role of digital transformation in improving audit and accounting information quality

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Authors

SFSyafira FirzaSKSambas KesumaIMIskandar Muda

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Overview

Systematic review investigates digital transformation technologies and their effects on audit quality and reporting.

Key Points

  • This review aims to examine how digital transformation improves the quality of audit and accounting information.
  • Synthesized findings from 32 peer-reviewed studies published between 2021 and 2025.
  • Employed primarily quantitative approaches to analyze the role of digital technologies in audits.
  • Identified gaps in current research and made recommendations for further studies.
  • Digital technologies like AI and blockchain improved audit efficacy and financial reporting quality.
  • Linked audit quality to decision-making accuracy, fraud detection, and reporting transparency.
  • Highlighted persistent issues such as high implementation costs and lack of digital skills affecting technology adoption.

Cite This Study

Firza et al. (2025) studied this question.

synapsesocial.com/papers/6a0021b7c8f74e3340f9ca19https://doi.org/10.22034/nasmea.2025.223599
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