Grounded Theory Explanation of an Integrated Audit Model Based on Emerging Technologies with Emphasis on Artificial Intelligence and Network Analysis in Financial Transparency and Economic Corruption Control
Keywords:
Auditing, Financial Transparency, Economic Corruption, Governance, Audit Quality, Emerging Auditing TechnologiesAbstract
This study aims to develop and explain an integrated audit model based on emerging technologies, emphasizing artificial intelligence and network analysis, to enhance financial transparency and control economic corruption. This research is applied in purpose and qualitative in nature, adopting an exploratory approach based on grounded theory methodology. Data were collected through semi-structured interviews with auditing experts, university professors, and financial specialists. Purposive sampling was employed until theoretical saturation was reached. Data analysis was conducted using three-stage coding (open, axial, and selective), and qualitative validity criteria were applied to ensure rigor. The findings indicate that auditing operates through three main dimensions: emerging technologies, auditing tools and standards, and auditors’ professional characteristics. These dimensions influence financial transparency and the reduction of economic corruption through the central variable of “audit quality and effectiveness.” Moreover, transparency functions as a mediating variable that transmits the effects of audit quality to corruption reduction. The systematic interaction among these dimensions leads to improved financial oversight and reduced corruption. The results suggest that effective corruption control requires an integrated approach in which emerging technologies, professional standards, and auditors’ individual competencies are simultaneously strengthened, thereby enhancing audit quality, increasing financial transparency, and ultimately reducing economic corruption.
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Copyright (c) 2025 Bahareh Barahooey Pirnia (Author); Reza Sotudeh (Corresponding author); Alireza Hirad, Habib Piri (Author)
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