The impact of information technology on auditing
- Autores: Yazan Abu Huson
- Directores de la Tesis: María Antonia García Benau (codir. tes.), Alexandra Sierra Garcia (codir. tes.)
- Lectura: En la Universitat de València ( España ) en 2025
- Idioma: inglés
- Número de páginas: 206
- Tribunal Calificador de la Tesis: Vicente Montesinos Julve (presid.), Herenia Gutiérrez Ponce (secret.), Elena Urquía Grande (voc.)
- Programa de doctorado: Programa de Doctorado en Contabilidad y Finanzas Corporativas por la Universitat de València (Estudi General)
- Calificación: Sobresaliente Cum Laude
- Materias:
- Enlaces
- Resumen
This doctoral thesis examines the transformative impact of information technology (IT) on auditing, with a focus on Jordan and the Gulf Cooperation Council (GCC) region. Amid rapid digital transformation driven by artificial intelligence (AI), blockchain, and cloud computing, the audit profession must adapt to preserve relevance, credibility, and effectiveness. While IT enhances audit quality, efficiency, and transparency, it also introduces challenges such as cybersecurity risks, regulatory gaps, and skill shortages—issues particularly acute in emerging economies. Addressing a gap in regional research, the study employs a mixed-methods design guided by the Technology Acceptance Model, Diffusion of Innovations Theory, and Agency Theory. It comprises three complementary studies. First, a bibliometric analysis of 328 peer-reviewed articles (2017–2022) reveals surging global interest in AI and blockchain for audit quality, fraud detection, and real-time assurance. VOSviewer mapping identifies key themes, authors, and research clusters. Second, a survey of 322 external auditors in Jordan investigates cloud-based AI’s impact on audit effectiveness. Structural equation modeling (SmartPLS) shows AI significantly improves accuracy, decision-making, and risk assessment. However, auditors remain essential for interpreting outputs, ensuring compliance, and mitigating algorithmic bias. Continuous training and ethical governance are critical for responsible AI use. Third, a longitudinal analysis of 79 banks (2016–2022) in Jordan and the GCC examines IT’s influence on Key Audit Matter (KAM) disclosures. Using random-effects Poisson and logistic regressions, the study finds that IT-integrated audits yield more detailed and timely KAM reporting—especially in high-risk sectors like banking—enhancing transparency and stakeholder trust. Auditor tenure, audit committee effectiveness, and board characteristics further shape disclosure quality. Collectively, the findings highlight dual realities: IT offers real-time monitoring, cost savings, and improved risk insights, yet exposes the profession to cyber threats, uneven regulation, and ethical dilemmas in AI deployment. The thesis calls for structured adoption frameworks that uphold audit quality, data integrity, and public trust. The research contributes theoretically by contextualizing IT’s role in auditing within an understudied region and empirically by validating hybrid audit models that merge machine capabilities with human judgment. Practically, it urges regulators to harmonize standards, educators to modernize curricula, and firms to invest in upskilling and AI governance. By balancing innovation with professional skepticism and ethics, the audit profession can harness IT’s potential without compromising its core values. This work provides a foundation for future research on digital auditing in emerging markets and actionable guidance for stakeholders navigating 21st-century assurance challenges.
