Abstract

This study reviews existing literature on the revolutionary effects of blockchain and artificial intelligence (AI) on audit quality, specifically focusing on transparency, efficiency, and fraud detection. By integrating Stakeholder-Centric, Organizational, and Technology Adoption theories, this research offers a framework for understanding how these technologies reshape stakeholder trust. We emphasize blockchain’s immutable nature, providing a permanent, unchangeable record, and smart contracts as key drivers of transparency that reduce agency costs. Simultaneously, AI-driven analytics are shown to enhance audit accuracy through real-time anomaly detection. However, the review identifies significant barriers, including the technical difficulty of integrating blockchain with legacy systems and regulatory ambiguity. The findings reveal a readiness gap in the profession, where technological potential is hindered by organizational resistance and high implementation costs. This review concludes by identifying critical areas for future research, particularly the long-term impact of these technologies on auditors' professional judgment and the ethical implications of automated decision-making.