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Journal Articles

Using Blockchain to Aggregate and Share Misconduct Issues across the Accounting Profession

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Mark D. Sheldon
Journal: Current Issues in Auditing
Current Issues in Auditing (2018) 12 (2): A27–A35.
https://doi.org/10.2308/ciia-52184
Published: 01 July 2018
... real-time aggregation and sharing of practitioner misconduct. I also highlight several challenges in implementing such a blockchain. blockchain accounting profession misconduct state boards of accountancy monitoring AICPA NASBA An underlying question in maintaining blockchains is how...
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Includes: Supplementary data