The aim of this study is to analyze and synthesize the key challenges that are prevalent in
the application of blockchain in accounting and auditing, to study the approaches to account …

Against the backdrop of the Industrial Revolution 4.0, the advantages of blockchain
technology in traceability, transparency, safety improvement, and efficiency improvement …

Artificial intelligence (AI) and blockchain are two rapidly evolving technologies that have
found applications across various domains as abundant data is available through the …

The interaction of blockchain technology, audit process, and the International Financial
Reporting Standards | Emerald Insight Books and journals Case studies Expert Briefings …

With the increasing focus on technology in accounting education and the profession,
numerous accounting programs are modifying curricula to ensure students have the …

Blockchains are an emerging technology expected to considerably transform the accounting
and auditing professions. This study reviews the academic literature on blockchain in …

Purpose This paper advances the understanding of how blockchain technology enhances
the quality of information within the supply chain by employing the information-processing …

Blockchain's decentralized characteristics have posed unique challenges and unlocked
novel opportunities for the accounting and auditing sector. While the potential impact of …

Blockchain technology appears to have unique characteristics such as inherent trust,
immutability, transparency, and tighter security that might facilitate the audit process. Using a …

The purpose of this study is to examine the impact of blockchain technology on taxpayer
compliance among US taxpayers, using it as a case study. It aims to explore the critical …