...Stacey R. Kaden; Jeff W. Lingwall; Trevor T. Shonhiwa ABSTRACT This paper presents the motivation, learning experiences, and practical concerns regarding implementing a code-based method to teach blockchain technology to accounting students. With 53 percent of companies reporting blockchain...

...Ryan T. Dunn; J. Gregory Jenkins; Mark D. Sheldon ABSTRACT This case examines auditing implications of Bitcoin and blockchain, and is intended for either undergraduate or graduate auditing and assurance courses. Students are asked to engage in aspects of planning and risk assessment for the audit...

... and provide reporting of transactional data. Blockchain technology and digital currencies are increasing the transparency of transactions through public ledgers. Robotic process automation is rapidly replacing manual and repetitive tasks, which then permits human capital to focus on more critical analysis...