Distributed Ledgers and Secure Multiparty Computation for Financial Reporting and Auditing

To understand the disruption and implications of distributed ledger technologies for financial reporting and auditing, we analyze firm misreporting, auditor monitoring and competition, and regulatory policy in a unified model. A federated blockchain for financial reporting and auditing can improve v...

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Veröffentlicht in:	Management science 2024-08
Hauptverfasser:	Cao, Sean Shun, Cong, Lin William, Yang, Baozhong
Format:	Artikel
Sprache:	eng
Schlagworte:	accounting fintech interoperability misreporting monitoring permissioned blockchains privacy preservation technology adoption
Online-Zugang:	Volltext
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