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

Document Type : Original Article

Authors
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.
10.22034/jmaak.2025.77722.4308
Abstract
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.
Keywords
Blockchain
auditing
fraud detection
fraud prevention Introduction
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