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Original paper

Blockchain's Impact on Accounting and Auditing: A Use Case on Supply Chain Traceability

Volume: 19, Issue: 2, Pages: 105 - 119
Published: Nov 8, 2021
Abstract
We use the transaction cost theory, originally proposed by Coase (1937), as a theoretical framework to examine the potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness, information quality, and auditing costs. Since a blockchain enables recording, tracking, and managing business transactions and assets of firms, it offers natural advantages to accounting and auditing processes, and...
Paper Details
Title
Blockchain's Impact on Accounting and Auditing: A Use Case on Supply Chain Traceability
Published Date
Nov 8, 2021
Volume
19
Issue
2
Pages
105 - 119
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