Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Impact of financial ratios on the relationship between blockchain technology and audit quality

Document Type : Original Article

Author
Master of Accounting, Islamic Azad University, Boroujerd Branch
Abstract
Blockchain allows the audit to fully play its role as a governance mechanism over financial conditions and financial ratios and become a source of limiting the discretion of managers and also a tool that guides managers when making decisions. Inform about financial ratios. The purpose of this research is to studyof Impact of financial ratios on the relationship between blockchain technology and audit quality. The current research is descriptive and correlational. A researcher-made 5-choice questionnaire was used to test the hypotheses. This questionnaire was provided to 165 people familiar with the subject. Multiple linear regression was used for statistical analysis. The findings showed that (1) the use of blockchain technology in companies will have a significant positive relationship with audit quality. (2) financial ratios affect the relationship between blockchain technology and audit quality.
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