The Role of Electronic Auditing and Cloud Accounting in Enhancing the Quality of Financial Reporting in Commercial Companies

With the rapid expansion of information and communication technologies, accounting and auditing systems worldwide have undergone fundamental transformations, gradually replacing traditional approaches with technology-based methods. In this context, electronic auditing and cloud accounting have emerged as two major outcomes of digital transformation, playing a significant role in enhancing the quality of financial reporting in commercial companies. By relying on cloud-based infrastructures and intelligent data processing tools, these technologies enable fast, integrated, and timely access to financial information, increase transparency, reduce human errors, improve internal controls, and facilitate continuous, electronic, and digital auditing. In Iran, where the economy is moving toward development and digital alignment, the adoption of electronic auditing and cloud accounting can substantially strengthen financial system infrastructures, enhance the reliability of financial reports, and increase the confidence of managers, investors, and other stakeholders. Nevertheless, the effective implementation of these technologies faces several challenges, including infrastructural and technical limitations, cybersecurity risks, implementation and maintenance costs, knowledge gaps between accounting professionals and information technology specialists, and the absence or weakness of standards and regulations suited to the digital environment. The present study aims to examine the role of electronic auditing and cloud accounting in improving the quality of financial reporting in Iranian commercial companies. In terms of purpose, the research is developmental–applied, and in terms of nature, it is descriptive–exploratory. The study adopts a mixed qualitative–quantitative approach based on inductive–deductive reasoning. In the qualitative phase, data were collected through semi-structured interviews with experts in accounting, auditing, and information technology, leading to the identification of key components affecting financial reporting quality. In the quantitative phase, a questionnaire was designed, and expert consensus was assessed using the fuzzy Delphi method. Data analysis and modeling of relationships among variables were conducted using SPSS, SmartPLS, Expert Choice, and BSC Designer software. The findings indicate that the effective and systematic adoption of electronic auditing and cloud accounting, provided that institutional, technical, and educational requirements are met, can significantly enhance the accuracy, transparency, timeliness, and reliability of financial reporting, ultimately improving managerial decision-making and supporting stakeholders’ evaluations.