AMERICAN INSTITUTE OF CPAs and CHARTERED PROFESSIONAL ACCOUNTANTS OF
CANADA (AICPA and CPA Canada)(2017), Blockchain technology and its potential impact …

Research aims: This study aims to provide a perspective on the professional ethics of a
millennial accountant in applying blockchain technology to improve his professionalism, and …

La investigación sobre las tecnologías relacionadas con Internet en la profesión de auditor
ha crecido sustancialmente en las últimas tres décadas; sin embargo, está muy …

Blockchain brought about the potential for improved data reliability, but only when those
data are the result of transactions that happen completely within a blockchain. The reliability …

Digital collection and maintenance of evidence corresponding to an accident is of utmost
relevance as vehicles become connected and part of Internet of things ecosystem. A …

We use the transaction cost theory, originally proposed by, as a theoretical framework to
examine the potential impact of the blockchain technology on accounting and auditing …

Blockchain provides an extreme brand-brand new method towards document, procedure, as
well as keep monetary info and deals. It has actually the prospective towards essentially …

The increasing automation of accounting information makes it imperative for auditors to help
organizations design and implement blockchain-based solutions to facilitate transactions. A …

This study explores how to use smart contract technology to implement accounting
principles for public use. To illustrate its feasibility, this study develops a design model of …

Blockchain technology has the potential to disrupt the existing business models in virtually
every sector, including finance, legal, manufacturing, healthcare, government, supply chain …