Futures Studies on Information Technology Development in the Auditing Profession

Abstract

The objective of this study is to identify and explain the most probable future options related to the auditing profession over the next decade. In terms of nature, this study follows a mixed-method approach (qualitative–quantitative); in terms of purpose, it is applied; and in terms of methodology, it is descriptive–analytical. In the qualitative section, scenario analysis was used to determine the key driving forces influencing futures studies of information technology development in the auditing profession. In the quantitative section, the Delphi method was applied in two stages. The statistical population of the study includes all academic and professional experts in the field of information technology development in auditing—this includes senior managers at the Audit Organization, faculty members, and professors of accounting and auditing departments who have published articles or supervised theses on topics such as factors influencing the auditing profession, the future of accounting and auditing, and information technology development. To select the sample, a purposive non-random sampling method was applied, utilizing the theoretical saturation technique. After conducting 13 interviews, data redundancy was observed, and to ensure saturation, interviews were extended to 15 participants. To ensure data validity in the qualitative section, peer review criteria were used. For reliability assessment, an intercoder reliability index was calculated. In the quantitative section, content validity was confirmed through a survey of eight academic experts, and Cronbach's alpha coefficient was used to measure the reliability of the data. The two-stage Delphi analysis results revealed the acceptance of 16 driving forces in the domain of information technology development in the auditing profession. Interpretation of the findings indicates that with technological advancement in the future, clients will have more confidence in automated auditing than manual auditing. Due to the broader fraud detection capabilities of artificial intelligence, the relationship between auditors and clients will become more strained. Additionally, because of increased automation (resulting in easier and less costly processes), audit clients will find the current pricing of auditing services less reasonable. Therefore, despite the challenges posed by emerging technologies, they are expected to serve a supportive role for auditors.