... August 2019 2019 As blockchain technology has evolved, two types of blockchain have emerged: permissionless and permissioned blockchain ( Zheng, Xie, Dai, Chen, and Wang 2018 ). A permissionless blockchain is best described as one that enables records to be “shared by all network...

... comfort over blockchains as a component of organizations' information technology infrastructure. This paper considers risks to private and permissioned blockchains through the lens of information technology general controls (ITGCs) as part of an audit of internal control over financial reporting. I...