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.
Hiyam Moh’d Abdallah Yousef (Tue,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: