دور تكنولوجيا سلسلة الكتل في تحسين جودة نظام الرقابة الداخلية في الشركات المدرجة في سوق الأوراق المالية السعودي: دراسة ميدانية

Abstract EN

This study aims to explore the potential role of using blockchain technology in improving the quality of the internal control system in Companies Listed in Saudi stock market.

Study methodology: The study used the questionnaire to collect data from the study sample (109) unit, from external auditing offices, academics, and boards of director's members in corporation companies.

To test the hypotheses, the program (SPSS, 20) was used.

Findings: The results of test the first hypothesis indicate the acceptance of the null hypothesis, which confirms the awareness of Sample Categories of the potential benefits of blockchain technology.

The results of test the second hypothesis also indicate the acceptance of the null hypothesis, which confirms the awareness of Sample Categories of the blockchain technology role in improving the quality of the internal control system.

Originality/Value: The study contributes to the accounting literature by providing field evidence on the role of blockchain technology in improving the quality of the internal control system in emerging markets.

This study also provides insights for those who are interested in improving the quality of the internal control system to urge companies to accelerate the adoption of blockchain technology.