Driving the Audit Profession into the Digital Era with Blockchain Optimizing Audit Efficiency and Information Sustainability

Abstract

This study aims to: 1) examine the level of awareness and understanding of blockchain technology among accounting, auditing, and information technology professionals;
2) investigate the efficiency and analyze the relationships between the application of blockchain technology and audit efficiency and information sustainability; and 3) analyze the barriers and organizational readiness for implementing blockchain technology in the auditing process. This research employs a quantitative approach using a survey method. The sample consists of 200 respondents, including auditors, accountants, financial managers, and information technology executives from accounting firms in the Bangkok Metropolitan Area. The sample was selected using purposive sampling. The research instrument was a questionnaire using a Likert scale. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation, to explain the level of knowledge, understanding, and attitudes of the respondents. The findings reveal that the overall level of awareness of blockchain technology was at a moderate level, while the perceived efficiency of blockchain application in auditing was at a high level. The hypothesis testing results indicate that blockchain application approaches have a positive relationship with audit efficiency and information sustainability. However, significant barriers were identified, particularly the lack of technological knowledge and the shortage of IT-skilled personnel. The results suggest that while the auditing profession demonstrates a positive attitude toward digital transformation, further development of technical competencies and organizational infrastructure is necessary to ensure sustainable implementation of blockchain technology in auditing practices.