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An Analysis of the Impact of Blockch...

Douglas, Cherise Denise.

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An Analysis of the Impact of Blockchain Technology on Audit Engagements.

Record Type:	Electronic resources : Monograph/item
Title/Author:	An Analysis of the Impact of Blockchain Technology on Audit Engagements./
Author:	Douglas, Cherise Denise.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2023,
Description:	87 p.
Notes:	Source: Dissertations Abstracts International, Volume: 85-06, Section: A.
Contained By:	Dissertations Abstracts International85-06A.
Subject:	Education finance. -
Online resource:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30640186
ISBN:	9798380880275

An Analysis of the Impact of Blockchain Technology on Audit Engagements.
Douglas, Cherise Denise.

An Analysis of the Impact of Blockchain Technology on Audit Engagements. - Ann Arbor : ProQuest Dissertations & Theses, 2023 - 87 p.

Source: Dissertations Abstracts International, Volume: 85-06, Section: A.

Thesis (Ph.D.)--Northcentral University, 2023.

This item must not be sold to any third party vendors.

Blockchain technology and transaction with digital currency seems to be the next step in a digital era and may reshape the way audit engagements are performed. This research paper aims to provide general insights into blockchain technology and the extent to which it might transform the audit engagement. By interviewing both auditors that have and have not performed and audits that include digital currency valuations, and therefore blockchain technology, the researcher investigated current reactions to this phenomenon. The researcher also provided current perceptions on the direct impact of blockchain technology to the external audit engagement. The researcher identified current perceptions of the impact on blockchain technology on the audit engagement. The researcher also identified pending challenges for the audit engagement, such as transparency concerns and unclear guidance from governing bodies. Additionally, the researcher discussed transparency concerns with blockchain technology among stakeholders.

ISBN: 9798380880275Subjects--Topical Terms:

3172165
Education finance.
Subjects--Index Terms:

Audit engagement

An Analysis of the Impact of Blockchain Technology on Audit Engagements.
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506 $a This item must not be sold to any third party vendors.
520 $a Blockchain technology and transaction with digital currency seems to be the next step in a digital era and may reshape the way audit engagements are performed. This research paper aims to provide general insights into blockchain technology and the extent to which it might transform the audit engagement. By interviewing both auditors that have and have not performed and audits that include digital currency valuations, and therefore blockchain technology, the researcher investigated current reactions to this phenomenon. The researcher also provided current perceptions on the direct impact of blockchain technology to the external audit engagement. The researcher identified current perceptions of the impact on blockchain technology on the audit engagement. The researcher also identified pending challenges for the audit engagement, such as transparency concerns and unclear guidance from governing bodies. Additionally, the researcher discussed transparency concerns with blockchain technology among stakeholders.
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