Model for Predicting Auditor Intention to Adopt Blockchain

Abstract

We research on the adoption of Blockchain Technology (BC) used by auditors because BC has the power in essentially transform the audit industry. At an early stage we examined the knowledge held by auditors in accounting and audit, their legality of using software of accounting, and their knowledge of BC. We use this aspects because they have positive impact on the auditor's intention to adopt BC. We also examine the auditor's judgment regarding the sample size of the transactions taking into account the concept of materiality. Ultimately, we consider the role of the auditor's degree of professional skepticism (PS), which is defined as a professional standard that critically assesses existing evidence and questions minds. We assume that materiality and Professional Skepticism have a negative impact on BC adoption. Questionnaire to survey was conducted on external auditors, aims to obtain empirical data that can verify our research model. Our research's intention is to analyze extant research about blockchain technology, also assess the impact of blockchain in the audit profession, also to identifies several important components that can influence auditors to adopt BC and provides guidance for research and practice.