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Keywords: smart contract
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2021) 15 (2): P27–P39.
Published: 11 May 2021
...Mark D. Sheldon SUMMARY This article summarizes “Auditing the Blockchain Oracle Problem” ( Sheldon 2021 ), which introduces auditors to the risks of having an irreversible business agreement codified on a blockchain using a short software program called a smart contract that relies on an oracle...
