The Impact of Artificial Intelligence, Blockchain and Other New Technologies on Detecting Fraudulent Financial Reporting: A Qualitative Analysis

Özet

Technological developments are radically transforming many areas, including independent auditing. Technologies such as blockchain, machine learning, robotic process automation and artificial intelligence are among the prominent tools in this transformation. This study aims to examine the effects of developing technologies (blockchain, robotic process automation, machine learning, and artificial intelligence) on independent auditing processes and the detection of fraudulent financial reporting. In accordance with the qualitative research design, semi-structured interviews were conducted with…

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