The Impact of Adopting Blockchain Technology on the Auditing Profession Using the Unified Theory of Acceptance and Use of Technology (UTAUT): An Exploratory Study
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Abstract
The research aims to test the impact of the dimensions of the Unified Theory of Acceptance and Technology (UTAUT) model and the extent of auditors' awareness and willingness to adopt (blockchain) technology in the auditing profession, and to identify their intentions to adopt this technology in the auditing profession in the near future. The research hypotheses were tested by means of a questionnaire The questionnaire prepared for this purpose, and that the target community represented specialists in the profession of auditing professionals (auditors) in public universities and the Federal Office of Financial Supervision in Nineveh Governorate during the year 2022, and their number is (221). Where an electronic questionnaire was distributed and distributed to the selected sample, and it was Retrieval of (205) answers by the respondents, which represents (93%) as a recovery rate. These results were analyzed using (SPSS V26) and (AMOS V24) programs in order to reach the goal of the research. The research reached a set of conclusions, the most important of which are: The level of expected behavioral intention to adopt (blockchain) in the auditing profession for the researched sample was high and received a high degree of acceptance, that is, it was good and in a positive direction. The research also reached a set of proposals, the most important of which are: the need to keep pace with technological development and start planning and preparing for digital transformation by adopting (Blockchain). And identifying the concepts of its work and the reasons for its application, and benefiting from the current applied experiences of some public institutions and leading companies in this field and making more efforts to support The transformation of (Blockchain) technology in the Iraqi environment.
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