Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Emerging Digital Technologies in the Auditing Industry: Challenges and New Opportunities

Document Type : Original Article

Authors
1 Department of Accounting, Payame Noor University, Tehran, Iran
2 Ph.D., Department of Accounting, Faculty of Social and Economic Sciences, AlZahra University, Tehran, Iran, Lecturer at National Skill University
Abstract
The auditing profession is undergoing a fundamental transformation in the digital age, driven by emerging technologies such as artificial intelligence and robotic process automation. This study aims to analyze the impact of these technologies on the efficiency, effectiveness, human resource structure, and competitive gap within auditing firms in Iran, employing a mixed-methods (qualitative-quantitative) approach. In the qualitative phase, 14 semi-structured interviews with experts were conducted to identify the key dimensions of technological impact and extract a preliminary conceptual model. In the quantitative phase, data collected from 300 valid questionnaires completed by auditors in large, medium, and small firms analyzed using covariance-based structural equation modeling in Amos software. The findings revealed that emerging technologies significantly enhance audit process efficiency by automating repetitive tasks. Furthermore, these technologies improve decision-making effectiveness and professional judgment quality by facilitating the analysis of complex data. Additionally, technology implementation has led to a reduction in low-level staff and a significant increase in demand for auditors with IT and data analytics skills. The environmental factor of client digitalization level was identified as the most decisive determinant of technology adoption by audit firms. The overall conclusion suggests that emerging technologies are transforming auditing into a data-driven and technology-based profession. While this transformation brings challenges such as a widening competitive gap between firms, the need for extensive retraining, and new ethical considerations, it also creates unparalleled opportunities for enhancing the quality, transparency, and efficiency of audit services.
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Articles in Press, Accepted Manuscript
Available Online from 09 May 2026

  • Receive Date 14 December 2025
  • Revise Date 05 May 2026
  • Accept Date 09 May 2026
  • Publish Date 09 May 2026