The Impact of Digital Transformation in Reducing the Expectations Gap in External Auditing in Jordanian Public Shareholding Industrial Companies

Hiyam Moh’d Abdallah Yousef ()

International Journal of Applied Economics, Finance and Accounting, 2025, vol. 22, issue 2, 193-203

Abstract: This research aims to evaluate the impact of digital transformation in reducing the expectations gap in external auditing within Jordanian public shareholding industrial companies. It relied on a descriptive analytical approach. The research community included all 46 public joint-stock companies until the end of 2023. Data was collected through the distribution of 460 electronic questionnaires to a sample comprising branch managers, department heads, financial employees, information systems teams, and external auditors. A total of 441 questionnaires were received, with 11 excluded due to similarity of answers, leaving 430 questionnaires valid for statistical analysis using the SPSS program. The results indicated a statistically significant impact of digital transformation across its dimensions, monitoring and detection, secure payment, and secure document verification in reducing the expectation gap. These findings confirm that digital transformation is an effective tool for enhancing the efficiency of external auditing. Based on these results, the study recommends that companies increase investments in secure payment technologies and digital infrastructure development, while providing the necessary data and resources to improve operational efficiency and effectively reduce expectation gaps. Narrowing the gap between auditors' expectations and actual practice enhances audit efficiency, reduces errors, and increases confidence in financial reports.

Keywords: Digital transformation; Expectations gap; Monitoring and detection; Secure document verification; Secure payment. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://onlineacademicpress.com/index.php/IJAEFA/article/view/2334/1150 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oap:ijaefa:v:22:y:2025:i:2:p:193-203:id:2334

Access Statistics for this article

More articles in International Journal of Applied Economics, Finance and Accounting from Online Academic Press
Bibliographic data for series maintained by Heather Rothman ().