The Impact of information technology on audit quality: a survey of audit firms in Harare

Author

Chitate, Kundai

Title

The Impact of information technology on audit quality: a survey of audit firms in Harare

Abstract

The purpose of this study was to assess the impact of information technology on audit quality as well as the obstacles to digital adoption in Zimbabwean accounting and auditing firms. The goal of the study is to offer suggestions for resolving these problems.
The specific goals were to investigate the relationship between blockchain technology and audit quality in Zimbabwe, the impact of big data on audit quality in Zimbabwe, and the impact of artificial intelligence on audit quality in Zimbabwe. To accomplish its objective, the study employed both qualitative and quantitative research methods. In addition to questionnaires, the study includes both descriptive and inferential analysis. A sample size of 136 employees was used for the questionnaires, and a target population of 208 employees was gathered from 10 accounting firms in Harare. Data analysis revealed that big data and analytics have a strong and statistically significant impact on audit quality, while blockchain technology has a positive effect and artificial intelligence has a negative impact. According to the study's findings, the audit profession in Zimbabwe has adjusted to the global auditing environment and is now contributing to the body of literature. According to the research, all audit firms should investigate the use of audit software and make investments in auditor education and training initiatives

Date

October 2025

Publisher

BUSE

Keywords

Information Technology

Audit Quality

Survey

Supervisor

Nil