BLOCKCHAIN AUGMENTED AUDIT – BENEFITS AND CHALLENGES FOR ACCOUNTING PROFESSIONALS

The accounting profession, and specifically the attestation and assurance branches of the profession, appear to be in the midst of a technological transformation. Increasing stakeholder pressures, the digitization of ever increasing amounts of information, automation of entry level procedures, and t...

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Veröffentlicht in:	The journal of theoretical accounting research 2018-10, Vol.14 (1), p.117-137
1. Verfasser:	Smith, Sean Stein
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting firms Artificial intelligence Auditing Audits Big Data Blockchain Data analysis Data collection Digitization Information systems Internal auditors International finance Technology
Online-Zugang:	Volltext
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