أثر تبنى عميل المراجعة لتقنية سلسلة الكتل على فترة تأخير تقرير مراقب الحسابات عن مراجعة القوائم المالية السنوية الكاملة : دراسة تجريبية

الملخص EN

The research aimed to study and test the relationship between of the audit client's adoption of blockchain technology and the audit report lag on the audit of the full annual financial statements.

to achieve the goal of the research, previous studies were analyzed to derive the research hypothesis and its branches.

then an experimental study on a sample of auditors in the Egyptian professional practice environment.

the results of the main analysis showed that the audit client's adoption of blockchain technology significant affects the audit report lag on the audit of the full annual financial statements.

and that the modified effect of the auditor's registration with the financial supervisory authority, and the size of the accounting and auditing office on the effect relationship between the audit client's adoption of blockchain technology and the audit report lag on the audit of the full annual financial statements in the Egyptian professional practice environment, was also significant.

in addition, there is a significant effect of the continuous professional development of the auditor as a modified variable in the context of the influence relationship under study under the additional analysis.

finally, the results of the sensitivity analysis showed that there was no significant difference in the influence relationship under study in light of the use of an alternative measure for the modified variable (the experience of the auditor), or relying on a different community and sample (academics), which contributes to adding more clarity and interpretation to the influence relationships in the field of research.

especially in light of the scarcity of previous studies in this modern research field.