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1-3 of 3
Keywords: Internet of Things
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Journal Articles
Journal of Emerging Technologies in Accounting (2025) 22 (1): 65–83.
Published: 01 April 2025
... the verification, storage, and management of events to each authorized blockchain node, preventing tampering with verified data. By integrating blockchain’s secure, traceable, and decentralized features with smart contracts, oracles, and the Internet of Things (IoT), our framework aims to automate workflows, track...
Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (2): 35–51.
Published: 01 October 2024
...Zamil S. Al-Zamil; Deniz A. Appelbaum; Robert A. Nehmer ABSTRACT This study examines the continuing expansion of the Internet of Things (IoT) and its possible development as a source of audit evidence for both internal and external audits. In other words, the auditor checks whether a measure...
Journal Articles
Journal of Emerging Technologies in Accounting (2019) 16 (2): 23–41.
Published: 01 September 2019
... is supported by the Chinese Fundamental Research Funds for the Central Universities Grant Number JBK19072018167. Audit 4.0 Industry 4.0 Internet of Things blockchain smart contracts air pollution Technologies have had increasing influence over the evolution of the auditing profession...
