Identifying and Prioritizing the Drivers of Industry 4.0 Technology Adoption in Auditing: A Scenario-Based Analysis

Articles in Press

Document Type : Original Article

Authors
Abbas Dastanpour Hossein Abadi 1
Naser Izadinia 2
Amin Rostami 3
1 PhD Candidate, Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran
2 Associate Professor, Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran.
3 Assistant Professor, Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran
10.22034/jmaak.2026.79178.4736
Abstract
In recent years, the integration of emerging technologies such as Artificial Intelligence (AI) and Blockchain into the auditing profession has garnered significant attention from both academics and practitioners. Given the rapid pace of technological advancement and its implications for auditors’ roles and expectations, this study aims to identify and prioritize the key factors influencing the adoption and implementation of Industry 4.0 technologies in the auditing profession. With the growing integration of advanced technologies such as artificial intelligence, machine learning, and blockchain, the need for digital transformation in auditing has become increasingly critical. A systematic literature review and content analysis of national and international studies identified 22 key factors grouped into seven main domains. The Fuzzy DEMATEL method was then applied to analyze causal relationships among the factors, revealing that IT infrastructure readiness, auditors’ adaptability to change, and regulatory support serve as the main driving forces in the system. Subsequently, the Fuzzy CoCoSo method was used to determine final priorities, indicating that “big data analytics” and “AI adoption in auditing” exert the greatest impact on digital maturity.
Keywords
Auditing
Artificial Intelligence
Industry 4.0
Fuzzy DEMATEL
Fuzzy CoCoSo
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