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Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda
Australian Accounting Review ( IF 2.680 ) Pub Date : 2019-04-04 , DOI: 10.1111/auar.12286
Jana Schmitz 1 , Giulia Leoni 1
Affiliation  

Blockchain is a distributed ledger technology expected to have significant impacts on the accounting and auditing profession. This study, applicable and timely for both accounting and auditing scholars and practitioners, explores blockchain technology and its main implications for the accounting and auditing profession. The research question addressed in this study is: What are the major themes emerging from academic research and professional reports and websites debating blockchain technology in the accounting and auditing context? A literature review of academic literature and professional reports and websites is performed to identify a taxonomy of emerging themes. The study finds that the most discussed themes in scholarly works and professional sources are governance, transparency and trust issues in the blockchain ecosystem, blockchain‐enabled continuous audits, smart contract applications and the paradigmatic shift in accountants' and auditors' roles. Based on these four themes, practical implications for accountants and auditors on how to approach the blockchain development are provided. Moreover, this study offers suggestions for future research on accounting and auditing in the blockchain era.

中文翻译:

区块链技术时代的会计与审计:一个研究议程

区块链是一种分布式账本技术,有望对会计和审计行业产生重大影响。这项研究适用于会计和审计学的学者和从业人员,并且是及时的,探讨了区块链技术及其对会计和审计行业的主要意义。这项研究中涉及的研究问题是:在会计和审计背景下,学术研究,专业报告和网站辩论区块链技术的主要主题是什么?对学术文献,专业报告和网站进行文献综述,以识别新兴主题的分类法。研究发现,在学术作品和专业资源中讨论最多的主题是治理,透明度和信任区块链生态系统中的问题,启用区块链的连续审计,智能合约应用以及会计师和审计师角色的范式转变。基于这四个主题,为会计师和审计师提供了如何进行区块链开发的实际启示。此外,本研究为区块链时代会计和审计的未来研究提供了建议。
更新日期:2019-04-04
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