Blockchain Technology and its Effects on Financial Auditing: A Study on Egypt | ||
| المجلة العربية للإدارة | ||
| Articles in Press, Accepted Manuscript, Available Online from 23 June 2025 PDF (219.52 K) | ||
| Document Type: بحوث باللغة الإنجلیزیة | ||
| DOI: 10.21608/aja.2025.385599.1863 | ||
| Author | ||
| Racha El Moslemany* | ||
| AAST-CMT Finance and Accounting Department | ||
| Abstract | ||
| This research focuses on investigating the impact of blockchain technology on the practices of financial auditing in Egypt. Using a technology acceptance model based quantitative approach, the research gathers data from 400 auditing stakeholders, inclusive of external/internal auditors and accountants. The study highlights the positive perceived impact of organizational support and readiness as well the perceptions of ease and usefulness on the intention to adopt. This study uses statistical computations to explore the relationships among awareness of blockchain technology, its perceived benefits, technological readiness, and regulatory support within the context of Egypt. This is achieved through a systematic survey conducted among auditors and financial professionals in Egypt. The results suggest that all the stated factors positively influence the adoption of blockchain technologies, thus evidencing that with ample awareness of blockchain, actual utilization is markedly lacking. The study fills a gap in the literature on blockchain technology in Egypt’s developing economy by offering several insights and suggesting targeted policies and practices. | ||
| Keywords | ||
| بلوكتشين; المراجعة المالية; مصر; نموذج قبول التكنولوجيا; عوامل التبني | ||
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