Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy

PurposeThis study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in Italy, this study examines the factors that motivate auditors to use blockchain technology (BT).Design/methodology/a...

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Veröffentlicht in:	Meditari Accountancy Research 2021-09, Vol.29 (5), p.1063-1087
Hauptverfasser:	Ferri, Luca, Spanò, Rosanna, Ginesti, Gianluca, Theodosopoulos, Grigorios
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Auditing procedures Auditors Automation Big Four accounting firms Blockchain Peer to peer computing Professionals Reconciliation Technology Acceptance Model
Online-Zugang:	Volltext
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