Purpose

This paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights the relationships between these factors to determine if the proposed model can provide a more comprehensive means of comprehending how auditors in government banks have adopted BT.

Design/methodology/approach

The study uses the unified theory of acceptance and use of technology and expands it by incorporating five external constructs: “system trust”, “cost”, “transparency”, “security” and “auditor's skill.” This study employed a quantitative and exploratory methodology through the gathering and examination of data from 300 auditors. For the evaluation of the measurement and structural models, the authors adopted the partial least squares structural equation modelling approach with SmartPLS v4.

Findings

The findings demonstrate that “auditor's skill and four government features of BT adoption” are major factors in government bank auditors' adoption of BT. Additionally, the findings indicate that social influence is a potent indicator of one's intention to adopt BT in the banking industry.

Research limitations/implications

One limit of this study is the selection of governmental perspective. This study is limited to auditors' opinions, who work at the government banks. Further studies may consider other perspectives in order to provide an in-depth analysis of blockchain.

Practical implications

This paper offers valuable insights into the factors influencing the adoption of blockchain technology in Iraqi governmental banks. It provides empirical evidence supporting auditing units and internal auditors in enhancing their job performance through the adoption of such technology.

Originality/value

This study contributes to the existing literature on technology adoption within the audit profession, specifically examining the use of blockchain technology. By exploring the features of technology adoption within government institutions in the auditing field, it introduces a new perspective, emphasizing the importance of auditor skills.

中文翻译：

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伊拉克审计师采用区块链技术的调查研究

目的

本文旨在调查影响审计师对伊拉克政府银行采用区块链技术（BT）的行为意图的因素。它还强调了这些因素之间的关系，以确定所提出的模型是否可以提供更全面的方法来理解政府银行审计师如何采用 BT。

设计/方法论/途径

该研究采用了技术接受和使用的统一理论，并通过纳入五个外部结构来扩展它：“系统信任”、“成本”、“透明度”、“安全”和“审计师技能”。本研究采用定量和探索性方法，收集和检查 300 名审计员的数据。为了评估测量和结构模型，作者采用了 SmartPLS v4 的偏最小二乘结构方程建模方法。

发现

研究结果表明，“审计师的技能和采用 BT 的四个政府特征”是政府银行审计师采用 BT 的主要因素。此外，研究结果表明，社会影响力是银行业采用 BT 意愿的有力指标。

研究局限性/影响

本研究的一个限制是政府观点的选择。这项研究仅限于在政府银行工作的审计师的意见。进一步的研究可能会考虑其他视角，以便对区块链进行深入分析。

实际影响

本文对影响伊拉克政府银行采用区块链技术的因素提供了宝贵的见解。它提供了经验证据，支持审计单位和内部审计师通过采用此类技术来提高工作绩效。

原创性/价值

这项研究为审计行业内技术采用的现有文献做出了贡献，特别研究了区块链技术的使用。通过探讨政府机构审计领域技术采用的特点，引入了新的视角，强调了审计技能的重要性。