This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice and how professionals can use blockchain data to improve decision-making, based on the qualities of immutability, append-only, shared, verified, and agreed-upon (i.e., consensus-driven) blockchain data. The multi-party validation of blockchain protocols adds real-time trusted data for the AI systems used by auditors to improve assurance and efficiency. This review summarizes four themes emerging from the literature focusing on how blockchain technology has changed record-keeping in accounting: event approach to accounting; real-time accounting; triple entry-accounting and continuous auditing. The research interprets the findings using agency theory and stakeholder theory to advance how using blockchain to mitigate information asymmetry and improve stakeholder collaborations is understood. The investigation also summarizes the challenges and clarifies organizations’ reasons to be cautious about adopting blockchain. Lastly, the study suggests that future researchers use this study in two ways that enrich blockchain literature: first, to apply the themes and answer the questions identified within this review to improve the business methods of practitioners and policymakers; and second, to encourage stakeholders such as practitioners, system designers/developers, and policymakers to collaborate in designing blockchain ecosystems that suit accounting and auditing as they transform digitally.

本文调查了已发表的关于区块链技术将如何影响一般会计的工作，但特别是 AI 支持的审计。目的是研究区块链技术如何提高会计实践的透明度和信任度，以及专业人士如何根据不变性、仅附加、共享、验证和商定（即，共识驱动）区块链数据。区块链协议的多方验证为审计员使用的 AI 系统添加了实时可信数据，以提高保证和效率。这篇评论总结了文献中出现的四个主题，重点关注区块链技术如何改变会计记录保存：会计事件法；实时记账；三式会计和连续审计。该研究使用代理理论和利益相关者理论来解释研究结果，以推进如何使用区块链来减轻信息不对称和改善利益相关者协作的理解。该调查还总结了挑战并阐明了组织对采用区块链持谨慎态度的原因。最后，该研究建议未来的研究人员以两种方式使用这项研究来丰富区块链文献：首先，应用主题并回答本评论中确定的问题，以改进从业者和政策制定者的商业方法；其次，鼓励从业者、系统设计师/开发人员和政策制定者等利益相关者合作设计适合会计和审计数字化转型的区块链生态系统。