Mahdi Mehabadi - Department of Audit, Adiban Higher Education Institute, Semnan, Iran
Sara Shafi'i - Department of Accounting, Adiban Higher Education Institute, Semnan, Iran

The statistical population in this research includes financial managers, audit managers, audit supervisors, book authors, university faculty members, doctoral students and researchers of the research group of the audit organization in Garmsar Industrial Town, who are researching the topic (the impact of information technology on the qualitative characteristics of accounting information). The results of the regression analysis of the final stage of the path analysis process show that the coefficient of variable effects of investment in information technology is equal to ۰.۷۰۲ and its significance level is equal to ۰.۰۰۰, which indicates the positive and significant effects of information technology on the lack of focus in the decision-making process. It is at the ۹۹% confidence level. The value of the F statistic of the model is ۳۷.۸ and its significance level is ۰.۰۰۰, indicating the reliability of the model at the ۹۹% confidence level. The coefficient of determination of the model is also equal to ۰.۴۹۳ and it states that ۴۹.۳ percent of the changes in the variable of lack of concentration in decision-making are explained by transitory capital in information technology. In a changing world, reaching such a level of skill is not a dream; Rather, it is a duty. In addition to auditing, the auditor’s job includes predicting changes in the direction of information technology and the impact that these changes and their consequences may have on business goals.

Information technology, Independent Audit, Accounting, Auditing, Iran