Abstract

This study examines the role of digital audit transformation in enhancing financial transparency in emerging economies, focusing on the adoption of technologies such as data analytics, artificial intelligence (AI), and blockchain. The research highlights the potential of these tools to improve audit accuracy, reduce fraud, and increase the accountability of financial reporting. A mixed-methods approach was employed, combining quantitative surveys and qualitative interviews with auditors, regulators, and financial institutions. The findings reveal that while the adoption of digital audit technologies is increasing, significant barriers remain, including high costs, infrastructure challenges, resistance to change, and a shortage of skilled personnel. However, the perceived benefits of digital audits especially in terms of financial transparency are clear. Regression analysis confirms that perceived usefulness and ease of use are key drivers of adoption, while barriers negatively impact the rate of implementation. The study concludes by emphasizing the importance of addressing these barriers through targeted investments in infrastructure, training, and regulatory reforms, with the aim of fostering more transparent and accountable financial systems in emerging economies.