The role of digital transformation in improving audit and accounting information quality

In order to systematically investigate how digital transformation enhances the quality of audit and accounting information, this study systematically investigates how digital transformation—particularly AI, blockchain, and big data—enhances audit and accounting information quality, by synthesizing findings from 32 peer-reviewed studies published between 2021 and 2025. The results show three key problems: audit quality, financial reporting quality, and technology adoption. Among the major digital technologies discussed are cloud computing, blockchain, artificial intelligence (AI), robotic process automation (RPA), and big data analytics. The most popular technologies are blockchain and artificial intelligence (AI), which improve decision-making accuracy, fraud detection, audit efficacy, and reporting transparency. Among the persistent problems include technological complexity, high implementation costs, a lack of digital skills, concerns about data protection, and unclear legislation. The bulk of studies employ quantitative approaches, yet there are currently few qualitative findings and cohesive theoretical frameworks. This systematic review contributes by summarizing current knowledge, identifying research gaps, and offering recommendations for additional study. It draws attention to the need for deeper ethical concerns, transdisciplinary frameworks, and more thorough qualitative approaches. Further research should also focus on cross-national studies, develop adaptable regulatory frameworks that keep pace with the quick development of technology, and integrate digital capabilities into audit education.