Open AccessPerception of digital transformation effect on audit quality: the case of Vietnam
Author(s) -
Anh Tran Thi Kim,
Anh Hoang Ha
Publication year - 2021
Publication title -
international economics and management
Language(s) - English
Resource type - Journals
ISSN - 2615-9856
DOI - 10.38203/jiem.021.3.0037
Subject(s) - audit , perception , digital transformation , business , accounting , quality (philosophy) , transformation (genetics) , quality audit , psychology , computer science , world wide web , philosophy , biochemistry , chemistry , epistemology , neuroscience , gene
Digital transformation has been progressively attracting attention with its important influence on accounting and auditing in recent decades. This study aims at understanding the perception of digital transformation effect on audit quality to find out the digital challenges in auditing works at all stages. This study explores the perception of the effect of digital transformation on audit quality on four aspects, which are audit users’ perception, regulations related to audit, auditors’ work, and auditors’ professional profile. A quantitative method is applied with data collected from a survey with 136 specialists in auditing. The results show a positive relationship between perception of digital transformation and audit quality. Recommendations from the findings are proposed for auditors, audit firms, and policymakers to adapt with the evolution of technology.