BRIDGING TECHNOLOGY AND QUALITY: A SYSTEMATIC REVIEW OF INFORMATION SYSTEM (IS) EFFECTIVENESS IN ENHANCING TAX AUDIT QUALITY

Abstract

In an era of accelerating digital transformation, the integrity and efficiency of tax audits have become more critical than ever. As governments confront increasing fiscal pressures, ensuring high-quality audits is essential to safeguarding national revenues and public trust. However, despite widespread implementation of Information Systems (IS) in audit processes, there remains a limited understanding of how IS effectiveness truly impacts tax audit quality. This systematic literature review seeks to address this pressing gap by synthesizing empirical evidence on the role of IS in enhancing tax audit performance. Guided by the PRISMA protocol, an advanced search strategy was applied across Scopus and Web of Science databases, yielding 25 eligible primary studies. Through thematic analysis, four dominant themes were identified: (1) System Quality and Technological Infrastructure, which highlights the importance of robust, integrated digital tools in improving audit efficiency; (2) Information Quality and Audit Decision-Making, emphasizing the role of reliable, timely, and relevant data in strengthening auditor judgment; (3) Service Quality and Auditor Support Systems, underlining the influence of technical support, training, and responsiveness on successful IS adoption; and (4) Intention to Use and Technology Acceptance in Auditing, focusing on behavioural and organizational factors shaping IS utilization. The review reveals that IS effectiveness is not solely a matter of system performance but also hinges on how well systems are aligned with user needs, organizational context, and audit objectives. These findings offer urgent and practical implications for tax authorities, developers, and policymakers seeking to enhance audit credibility through digital innovation. By bridging the gap between technology and audit practice, this review lays the groundwork for more targeted investments and informed strategies in digital audit reforms.