The role of applying block chain technology in reducing the expectation gap in the audit environment - an analytical study of the opinions of a sample of academics and auditors in the Kurdistan Region - Iraq

The research aims to demonstrate the role of applying block chain technology in reducing the expectations gap in the audit environment. To achieve the goal of this research, the researchers relied on primary sources, namely the design of the questionnaire, which was designed based on some previous studies and the theoretical aspect of the research. The questionnaire consists of two parts. The first part includes paragraphs aimed at knowing the characteristics of the research sample, and the second part includes (26) paragraphs that were applied to collect data with the aim of testing hypotheses and answering questions related to the research problem. The research sample members amounted to (70) individuals, including (20) auditors, (15) legal accountants in audit offices and companies, and (35) university professors. After analyzing the data using the statistical program (SPSS) and testing the research hypotheses, a set of important results were reached, the most prominent of which are: The application of block chain technology has a positive and significant correlation and impact in reducing the expectations gap in the audit environment. The value of the correlation coefficient was (.587**), and the calculated value of the impact relationship (F) was (15). (26,797), meaning that the application of block chain technology leads to reducing the expectation gap in the audit environment. In light of the research results, the researchers recommend a number of recommendations, the most important of which are: It is the duty of auditing companies and offices to develop and improve auditing process programs and methods in line with the latest information technology techniques.