Research Article
Year 2021,
Volume: 23 Issue: 2, 289 - 301, 30.06.2021
Abstract
Bu çalışmanın amacı, teknolojik gelişmelerin denetim mesleklerini nasıl etkilediğini ve nasıl etkileyeceğini araştırmaktır. Araştırma kalemlerini cevaplamak için nitel bir yaklaşım kullanılmıştır. Bu çalışma, ampirik verilerin yarı yapılandırılmış görüşmeler yolu ile toplandığı bir durum incelemesidir. Görüşmeler, altı farklı denetim firmasından yetkili altı denetçiye uygulanmıştır. Bulgular, son beş yılda denetlenen firmaların muhasebe alanında e-defter ve e-vergi beyannamesi uygulamalarının yürürlüğe girmesi gibi dijitalleşmeye maruz kaldıklarını göstermektedir. Denetçilerin bakış açısına göre, tam bir denetçi olmak için gereken beceriler yakın gelecekte önemli ölçüde değişecektir. Buna ek olarak, BT bilgisinin artan öneminden ötürü, üniversiteler müfredatlarını yeni teknolojilere göre uyarlamada büyük bir sorumluluğa sahiptir.
References
- Alles, M.G. 2015. “Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession”, Accounting Horizons, 29(2), 439-449.
- Brown-Liburd, H., Issa, H., and Lombardi, D. 2015. “Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions”, Accounting Horizons, 29(2), 451-468.
- Dai, J., and Vasarhelyi, M.A. 2016. “Imagineering Audit 4.0”, Journal of Emerging Technologies in Accounting, 13(1), 1-15.
- Demi̇rkol, Ö., and İkvan, A. 2020. “Denetimin Geleceği: Endüstri 4.0’ın Etkisinde Denetimin Yeniden Dizaynı”, Uluslararası Muhasebe ve Finans Araştırmaları Dergisi, 2(1), 55-72 .
- Dworking, S.L. 2012. “Sample Size Policy for Qualitative Studies Using In-Depth Interviews”, Archives of Sexual Behavior, 41, 1319–1320.
- Erturan, U.I., and Ergin, E. 2018. “Dijital Denetim Ve Dijital İkiz Yöntemi”, Muhasebe Bilim Dünyası Dergisi, 20(4), 810-830.
- Kostic, N., and Tang, X. 2017. The Future of Audit: Examining the Opportunities and Challenges Stemming from the Use of Big Data Analytics and Blockchain Technology in Audit Practice, Master’s Thesis, Lund University, Lund, Sweden.
- Leidner, D.E. and, Jarvenpa, S.L. 1995. “The Use of Information Technology to Enchance Management School Education: A Theoretical View”, MIS Quarterly, 19(3), 265-291.
- Munoko, I., Brown-Liburd, H.L. and, Vasarhelyi, M. 2019. “The Ethical Implications of Using Artificial Intelligence in Auditing”, Journal of Bussiness Ethics.
- Omoteso, K., Patel, A. and, Scott, P. 2010. “Information and Communications Technology and Auditing: Current Implications and Future Directions”, International Journal of Auditing, 14(2), 147–162.
- Türker, M. 2018. “Dijitalleşme Sürecinde Küresel Muhasebe Mesleğinin Yeniden Şekillenmesine Bakış”, Muhasebe Bilim Dünyası Dergisi, 20(1), 202-235.
- World Economic Forum. 2015. “Deep Shift Technology Tipping Points and Societal Impact” Global Competitiveness Report 2006-2007. http://www3.weforum.org/docs/WEF_GAC15 _Technological_Tipping_Points_report_2015.pdf (Retrieved: 14.03.2020).
- Yıldırım, A. and, Şimşek, H. 1999. Sosyal Bilimlerde Nitel Araştırma Yöntemleri, Seçkin Yayıncılık, Ankara.
- Yıldız, B. and, Ağdeniz, Ş. 2019. “Denetim 4.0'ın Teknolojik Altyapısı”, Muhasebe ve Denetime Bakış, 19(58), 83-102.
Year 2021,
Volume: 23 Issue: 2, 289 - 301, 30.06.2021
Abstract
The purpose of this paper is to explore how technological improvements have affected and will have impact on auditing professions. A qualitative approach has been used to answer the research items. This is a case study that the empirical data has been collected through semi-structured interviews. The interviews have been applied to six auditors who are in charge of six different audit firms. The findings have shown that in the last five years, audited firms have experienced digitalization in the accounting field such as e-book and e-tax return applications came into effect. In the view of auditors, the skills needed to be a complete auditor will dramatically change in the near future. Additionally, due to growing importance of IT knowledge, universities have a great responsibility to adapt their curriculum according to new technologies.
References
- Alles, M.G. 2015. “Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession”, Accounting Horizons, 29(2), 439-449.
- Brown-Liburd, H., Issa, H., and Lombardi, D. 2015. “Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions”, Accounting Horizons, 29(2), 451-468.
- Dai, J., and Vasarhelyi, M.A. 2016. “Imagineering Audit 4.0”, Journal of Emerging Technologies in Accounting, 13(1), 1-15.
- Demi̇rkol, Ö., and İkvan, A. 2020. “Denetimin Geleceği: Endüstri 4.0’ın Etkisinde Denetimin Yeniden Dizaynı”, Uluslararası Muhasebe ve Finans Araştırmaları Dergisi, 2(1), 55-72 .
- Dworking, S.L. 2012. “Sample Size Policy for Qualitative Studies Using In-Depth Interviews”, Archives of Sexual Behavior, 41, 1319–1320.
- Erturan, U.I., and Ergin, E. 2018. “Dijital Denetim Ve Dijital İkiz Yöntemi”, Muhasebe Bilim Dünyası Dergisi, 20(4), 810-830.
- Kostic, N., and Tang, X. 2017. The Future of Audit: Examining the Opportunities and Challenges Stemming from the Use of Big Data Analytics and Blockchain Technology in Audit Practice, Master’s Thesis, Lund University, Lund, Sweden.
- Leidner, D.E. and, Jarvenpa, S.L. 1995. “The Use of Information Technology to Enchance Management School Education: A Theoretical View”, MIS Quarterly, 19(3), 265-291.
- Munoko, I., Brown-Liburd, H.L. and, Vasarhelyi, M. 2019. “The Ethical Implications of Using Artificial Intelligence in Auditing”, Journal of Bussiness Ethics.
- Omoteso, K., Patel, A. and, Scott, P. 2010. “Information and Communications Technology and Auditing: Current Implications and Future Directions”, International Journal of Auditing, 14(2), 147–162.
- Türker, M. 2018. “Dijitalleşme Sürecinde Küresel Muhasebe Mesleğinin Yeniden Şekillenmesine Bakış”, Muhasebe Bilim Dünyası Dergisi, 20(1), 202-235.
- World Economic Forum. 2015. “Deep Shift Technology Tipping Points and Societal Impact” Global Competitiveness Report 2006-2007. http://www3.weforum.org/docs/WEF_GAC15 _Technological_Tipping_Points_report_2015.pdf (Retrieved: 14.03.2020).
- Yıldırım, A. and, Şimşek, H. 1999. Sosyal Bilimlerde Nitel Araştırma Yöntemleri, Seçkin Yayıncılık, Ankara.
- Yıldız, B. and, Ağdeniz, Ş. 2019. “Denetim 4.0'ın Teknolojik Altyapısı”, Muhasebe ve Denetime Bakış, 19(58), 83-102.
There are 14 citations in total.
Details
| Primary Language | English |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | June 30, 2021 |
| Submission Date | September 9, 2020 |
| Published in Issue | Year 2021 Volume: 23 Issue: 2 |
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