The impact of digital technology on external quality and its reflection on the company’s value

Abstract

The research aims to identify the impact of using digital transformation technology on the quality of external auditing and its reflection on the value of the company. To achieve the objectives of the study and test its hypotheses, the study used the descriptive analytical method by studying and analyzing what was reported in previous studies and literature related to its variables towards building the methodological framework for the study. The researcher used the questionnaire tool. In collecting information for the study, the sample of the exploratory study consisted of a group of faculty members in Iraqi universities with accounting specialization, as well as auditors working in the Office of Financial Supervision and external audit offices. The study reached a set of results, the most important of which are: that digital transformation can be a factor. Important for improving the efficiency and accuracy of external audit operations, digital transformation provides the technological skills necessary for the success of the auditor’s performance and makes it more effective and accurate, which contributes to enhancing audit work performance and improving the ability to make better decisions.