Auditing in the Age of Blockchain: An Empirical Study on Perceived Audit Quality in Morocco

Abstract

This article examines the impact of client adoption of blockchain on perceived audit quality in Morocco. Based on a conceptual model integrating seven independent variables potential blockchain adoption, perceived improvement of accounting assertions, transparency, complexity, auditor competence, regulatory clarity, and IT control maturity and a single dependent variable, audit quality, the study employs a quantitative approach using PLS-SEM. Data were collected from 220 auditors across various positions and levels of experience, with particular focus on those having direct exposure to blockchain. The analysis reveals that potential adoption, assertion improvement, transparency, auditor competence, regulatory clarity, and IT control maturity have positive and significant effects on audit quality, while perceived complexity constitutes a significant barrier. The model explains 62.1% of the variance in audit quality and demonstrates high predictive relevance, highlighting the importance of technical, organizational, and regulatory factors in the context of blockchain auditing. These findings provide practical implications for audit firms and regulators aiming to enhance audit quality in a digitalized environment and strengthen the reliability of financial information.

Keywords : Blockchain, Audit Quality, Technology Adoption, IT Internal Controls, Transparency, Perceived Complexity, Auditor Competence, Regulatory Framework, PLS-SEM, Morocco.

Classification JEL : M42 anD O33

Paper type: Empirical Research