Impact of applying Digital economy activities in strengthening accounting practices and auditing
DOI:
https://doi.org/10.31272/jae.i152.1569Keywords:
Intangible economy, Knowledge economy (electronic), Intangible (Electronic information), accounting practices, accounting standardsAbstract
The research aims to reveal the impact of economic activities related to technology and electronics (electronic economy) in supporting accounting practices and improving the dissemination of financial reports, in addition to auditing accounts. The deductive approach was followed in the theoretical aspect, and the analytical approach was followed based on the SPSS programme.The results of the analysis, according to the arithmetic means and standard deviation, were consistent and had significant correlations using Pearson's correlation coefficient with a significance of 1% and a confidence level of 99%, achieving a high correlation between accounting practices and electronic auditing standards in the context of the intangible information economy, and with an acceptable conclusion for the hypothesis.
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Copyright (c) 2026 Kabas Abdul razzaq Ahmed Al-Salmani, Istiqlal Jumaah Wajar, Muna Jabbar Mohammed
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