The Impact of Continuous Auditing in the Blockchain Environment on the Audit Quality : A Field Study

Purpose: This study aims to assess the impact of continuous auditing in the blockchain environment on the audit quality through a field study in the Egyptian business environment. Design/methodology/approach: This study employed a field survey using a structured questionnaire to evaluate the impact of continuous auditing within blockchain environments on audit quality. The questionnaire was distributed to 385 participants, including external auditors from Big 4 and non-Big 4 firms, accountants, internal auditors, IT professionals in firms applying blockchain (e.g., National Bank of Egypt, Commercial International Bank Egypt, and the Egyptian Customs Authority), and academics in accounting and auditing from Egyptian universities. The hypotheses were tested using the Kruskal-Wallis test, Spearman correlation analysis, and multiple regression analysis. Findings: The findings revealed a significant differences among respondents regarding continuous auditing in the blockchain environment and the audit quality. Moreover, the study demonstrates a significant positive relationship between continuous auditing in the blockchain environment and the audit quality. Furthermore, the study concluded that there are significant positive impact of continuous auditing in the blockchain environment on the audit quality. Originality/value: This study explored the integration between blockchain-enabled continuous auditing and audit quality. It highlights how blockchain's inherent features, such as transparency, immutability, and real-time data availability, can enhance audit accuracy, reliability, and timeliness. , thereby reducing fraud and error risks by ensuring that data remains secure and verifiable. Additionally, the study provides insights for auditors, regulators, and organizations by offering a framework for adopting blockchain-enabled continuous auditing to support more effective assurance practices and greater confidence in finncial reporting, which leads to achieving high audit quality.