دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

تحلیل وبررسی تاثیر بلاک چین بر حسابرسی، شناسایی احتمال وقوع و جلوگیری از تقلب

نوع مقاله : مقاله پژوهشی

نویسندگان
مجتبی حمزه 1
فریدون رهنمای رودپشتی 2
بهمن بنی مهد 3
مهدی صالحی 4
1 دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
2 استاد گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
3 استاد گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران.
4 استاد گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران.
10.22034/jmaak.2025.77722.4308
چکیده
پژوهش حاضر بدنبال بررسی تاثیر بلاک چین بر حسابرسی، شناسایی احتمال وقوع و جلوگیری از تقلب می باشد. به عبارتی تحقیق حاضر به دنبال یافتن پاسخ به این سوال است که آیا بلاک چین می تواند بر حسابرسی، شناسایی احتمال وضوع و جلوگیری از تقلب موسسات حسابرسی تاثیر گذار باشد یا خیر؟ بدین منظور روش پژوهش بر اساس هدف، کاربردی و بر اساس روش، توصیفی - پیمایشی است. جامعه آماری پژوهش شامل کلیه حسابرسان عضو جامعه حسابداران رسمی ایران می باشد که تعداد 436 نفر آنها به روش نمونه گیری کوکران به عنوان حجم نمونه انتخاب شده اند. در این پژوهش از آزمون های PLS برای بررسی تاثیر متغیرهای مستقل بر متغیر وابسته استفاده شده است. نتایج پژوهش حاکی از وجود تاثیر مثبت و معنادار بلاک چین بر حسابرسی، کشف تقلب، احتمال وقوع و جلوگیری از تقلب می باشد. از انجا که تاکنون تحقیقی به بررسی تاثیر بلاک چین بر حسابرسی، شناسایی احتمال وضوع و جلوگیری از تقلب در ایران نپرداخته لذا نتایج تحقیق حاضر می تواند اطلاعات مفیدی را در اختیار همگان قرار داده و به توسعه علم و دانش در این حیطه کمک نماید. همچنین تحقیق حاضر با بررسی ابعاد مختلف شناسایی احتمال وقوع تقلب و تفکیک اثر بلاک چین بر حسابرسی و سپس بررسی اثر ان بر موسسات حسابرسی منجر به شفاف سازی بهتر تاثیر بلاک چین بر حرفه حسابرسی در ایران خواهد شد.
کلیدواژه‌ها
بلاک چین
حسابرسی
شناسایی احتمال وقوع تقلب
جلوگیری از تقلب مقدمه

عنوان مقاله English

Analyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud

نویسندگان English

Mojtaba Hamzeh, 1
Fraydoon rahnamay Roodposhty 2
Bahman Bani Mahd 3
Mehdi Salehi 4
1 PhD student, Department of Accounting, Faculty of Management and Economics, Science and Research branch, Islamic Azad University, Tehran, Iran
2 Fraydoon Rahnamay Roodpashti, Professor, Department of Accounting, Faculty of anagement and Economics, Science and Research branch, Islamic Azad University, Tehran, Iran.
3 Professor of Accounting Department, Karaj Branch, Islamic Azad University, Karaj, Iran.
4 Professor of Accounting Department, Ferdowsi University of Mashhad, Mashhad, Iran.
چکیده English

The current research seeks to investigate the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud. In other words, the current research seeks to find an answer to the question of whether blockchain can affect auditing, identify the possibility of fraud, and prevent fraud by audit institutions or not? For this purpose, the research method is applied based on the goal and descriptive-survey based on the method. The statistical population of the research includes all auditors who are members of the Certified Public Accountants Society of Iran, 436 of whom were selected as the sample size by Cochran sampling method. In this research, PLS tests were used to investigate the effect of independent variables on the dependent variable. The results of the research indicate the positive and significant impact of blockchain on auditing, fraud detection, probability of occurrence and prevention of fraud. Since so far no research has been done to investigate the impact of blockchain on auditing, identifying the possibility of fraud and preventing fraud in Iran, therefore, the results of this research can provide useful information to everyone and help the development of science and knowledge in this field. Also, the current research will lead to a better clarification of the impact of blockchain on the auditing profession in Iran by examining the various aspects of identifying the possibility of fraud and distinguishing the effect of blockchain on auditing and then examining its effect on auditing institutions.

کلیدواژه‌ها English

Blockchain
auditing
fraud detection
fraud prevention Introduction
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