The effect of digital accounting applications on preventing accounting errors and frauds: A research on professional members

Today, there is a rapid increase in technology and digitalization in almost every field. The areas most affected by this increase are trade, finance and therefore accounting and auditing. As a result of this, significant changes and transformations have become inevitable on the basis of the Ministry of Finance, one of the important actors of commercial and financial life, and its professionals. In parallel with this digital transformation, the Ministry of Finance has initiated the e-transformation process in order to increase tax revenues, to more easily detect and prevent errors and frauds encountered in auditing, and to increase the effectiveness and efficiency of tax auditing. This e-transformation process initiated by the Ministry of Finance has closely affected financial advisors. The aim of the research is to determine the opinions of professionals regarding e-transformation applications in different places regarding ease of use, time savings, workforce and whether they have an effect on detecting and preventing errors and frauds encountered in auditing. There are different studies on this subject, but e-transformation applications are updated every day. Therefore, the perceptions, opinions and attitudes of professionals on this subject are constantly changing in parallel. For this reason, conducting current studies on this subject is important in terms of its contribution to the profession and the development of the literature. The hypotheses of the research are whether the innovations and updates in e-transformation applications have a positive effect on preventing errors and frauds in accounting auditing, fraudulent financial reporting and tax auditing, and their effects on reducing unregistered activities. In the study, a survey method was applied to professionals operating in Sakarya and the data obtained was analyzed. As a result of the analysis, it has been seen that there is a significant level of agreement with the judgments that e-transformation applications have a positive effect on taxpayers making accurate declarations, have a positive effect on tax auditing, reduce unregistered activities, have a positive effect on detecting fraud and reduce fraudulent financial reporting. Therefore, there is a prevailing opinion among professionals that e-transformation applications have a significant impact on detecting and preventing errors and frauds in accounting auditing.