Analysis of the impact of blockchain on auditing based on future research approach

Purpose This study aims to provide a conceptual model based on future research methods on the impact of blockchain on audit outputs, to examine the effect of blockchain on audit outputs (audit quality and audit expectation gap) and, finally, to analyze the dimensions and identify components of each aspect of the effectiveness of blockchain technology in the audit profession. Design/methodology/approach This research evaluates and systematically analyzes the results using a qualitative approach and future research tools, particularly the Structural Equation Modeling method. In this research, the opinions of 20 experts regarding the dimensions of blockchain, which have affected the expectation gap and audit quality, have been queried. Findings The findings of this study articulate that blockchain impacts two critical dimensions of audit outputs, including audit quality and expectation gap. Based on the research results, it has been determined that blockchain has a positive and significant effect on audit quality. Conversely, it negatively and significantly impacts the audit expectation gap. This means that using blockchain in Iran’s audit system can lead to an increase in audit quality and a reduction in audit expectation gaps. Originality/value As research has yet to be done so far to provide a model regarding the impact of blockchain on audit outputs in Iran, this study can be considered one of the first in this regard. Also, while presenting conceptual models of the impact of blockchain on audit outputs, this research shows the various issues of the gap between expectations and blockchain, which has not been entirely evident in Iran, then, based on them, analyzes the impact of blockchain. This study deals with audit outputs (audit quality and audit expectation gap).