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Keywords: tangible asset
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2024) 18 (2): P29–P50.
Published: 01 October 2024
...Mark D. Sheldon SUMMARY This article summarizes “Tracking Tangible Asset Ownership and Provenance with Blockchain” ( Sheldon 2022 ), which introduces auditors to the risks of using blockchain’s shared repository to track assets in the physical world. The underlying challenge is keeping the status...
