Corpus ID: 46935035

Blockchain in audit trails : An investigation of how blockchain can help auditors to implement audit trails

  title={Blockchain in audit trails : An investigation of how blockchain can help auditors to implement audit trails},
  author={Emma Sahlin and Rebecka Levenby},
Background: Blockchain have attracted a lot of attention in the last few years. It has been described as a technology that will increase the effectiveness of monitoring and improve the auditability ... 

Figures from this paper


Blockchain: Emergent Industry Adoption and Implications for Accounting
ABSTRACT: Blockchain is a distributed ledger technology poised to transform the accounting practice. In this paper, we provide an initial examination of the technology itself and discuss theExpand
Toward Blockchain-Based Accounting and Assurance
An initial discussion on how blockchain could enable a real-time, verifiable, and transparent accounting ecosystem and the potential to transform current auditing practices, resulting in a more precise and timely automatic assurance system is provided. Expand
Blockchain Revolution: How the Technology Behind Bitcoin is Changing Money, Business, and the World.
This a book review featured in Quality Management Journal and reviewed by Nicole Radziwill...
Can Blockchains Serve an Accounting Purpose
ABSTRACT The blockchain has enabled the successful creation of decentralized digital currency networks. This success has prompted further investigation into the usefulness of blockchains in otherExpand
Blockchain challenges and opportunities: a survey
The blockchain taxonomy is given, the typical blockchain consensus algorithms are introduced, typical blockchain applications are reviewed, and the future directions in the blockchain technology are pointed out. Expand
The Blockchain: A Gentle Four Page Introduction
  • J. Witte
  • Computer Science, Economics
  • ArXiv
  • 2016
This note provides a brief self-contained introduction to how the blockchain works. Expand
Trusting records: is Blockchain technology the answer?
Purpose The purpose of this paper is to explore the value of Blockchain technology as a solution to creating and preserving trustworthy digital records, presenting some of the limitations,Expand
Blockchain Technology in Business and Information Systems Research
Early research results are presented that investigate the positive implications of blockchain for modern organizations, specifically in the financial services industry or to manage physical asset ownership. Expand
Understanding the Blockchain Using Enterprise Ontology
This conceptual paper provides a theoretical contribution and guidance on what blockchain actually is by taking an ontological approach and Enterprise Ontology is used to make a clear distinction between the datalogical, infological and essential level of blockchain transactions and smart contracts. Expand
Blockchain beyond bitcoin
This research presents a novel and scalable approach called “Smart Contracts” that combines crowd-sourcing, analytics, and machine learning to solve the challenge of integrating NoSQL data stores to manage and protect digital assets. Expand