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Keywords: blockchain
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Journal Articles
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 131–158.
Published: 01 May 2024
...Feiqi Huang; Tawei Wang; Ju-Chun Yen SUMMARY This study investigates whether audit clients’ blockchain activities (including crypto-related activities) affect audit risk by examining the association between blockchain disclosures in 10-K filings and audit fees. Focusing on U.S. firms between 2013...
