THE IMPACT OF DİGİTAL ACCOUNTİNG APPLİCATİONS ON FRAUD DETECTİON AND AUDİT EFFECTİVENESS: EVİDENCE FROM ACCOUNTİNG PROFESSİONALS
DOI:
https://doi.org/10.18623/rvd.v23.5287Keywords:
Accounting, Control, Digitalization, E-Invoice, E-Applications, E-LedgerAbstract
With the rapid digitalization in the accounting profession in recent years, it has become easier to provide financial statement users with more transparent and reliable information. At this point, the opinions and attitudes of professionals, who are at the center of the e-application monitoring and compliance process, regarding the applications and their impact on auditing are important. Accordingly, the aim of this study is to evaluate the impact of digitalization in the accounting profession on errors and fraud encountered in accounting audits from the perspective of professionals. To this end, a survey was conducted with 198 professionals working in the province of Sakarya. The data obtained were analyzed using the SPSS 27.0 program. The analyses revealed that professionals held a positive view regarding the impact of e-applications on auditing; they believed that the applications facilitated the control and auditing of transactions and increased the reliability of accounting information. Professionals agree that e-applications prevent fraudulent financial reporting by increasing transparency in financial statements, reduce unregistered activities, and contribute to accurate taxpayer declarations. Therefore, there is a strong belief that these applications have a preventive effect on the use of false and misleading documents and help prevent tax losses and evasion.
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