...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...

... process reduces the need for small businesses to prepare financial statements, obtain assurance, and communicate the results to lenders. Similarly, future accountants and auditors need to recognize how new technology (for example, blockchain) can be expected to disrupt the financial reporting...