The Effects of Digitalization on Tax Auditing: A Study on Accounting Professionals

Celaleddin İbiş and Mustafa Taytak
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Celaleddin İbiş: Usak University
Mustafa Taytak: Usak University

International Journal of Applied Economic and Finance Studies, 2025, vol. 10, issue 2, 64-86

Abstract: This study, which aims to investigate the impact of digitalization on tax auditing, utilized the opinions of 210 Certified Public Accountants and Certified Public Accountants (CPAs) who guide taxpayers in paying their taxes and utilize digital applications. The findings obtained in the study were analyzed using the T test and Anova test within the SPSS program. The study findings revealed that participants' overall expectations of digital auditing benefits, their compliance with digital data security, and their perceptions of auditor responsibility were quite high. Participants believed that digitalization has facilitated data collection and necessitated changes in auditor roles and technological advancements due to the increase in digital data.

Keywords: Digitalization; accounting; tax audit (search for similar items in EconPapers)
Date: 2025
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