...Yu-Cheng Lin; Roni Padliansyah; Pei-Pei Wu ABSTRACT This paper explores the use of blockchain technology to enhance internal control systems for fraud prevention within the sales and purchasing cycle. Despite existing internal controls, significant weaknesses persist in these systems, leading...

...Ethan Kinory; Sean Stein Smith ABSTRACT Even as recent headlines announce the risks of crypto assets, institutional and governmental adoption continues. Undeterred by short-term price declines and liquidation of speculative instruments, blockchain-based instruments and applications continue...

..., under the Senior Editorship of Hui Du. 21 05 2023 10 03 2024 20 03 2024 2024 metaverse accounting cloud accounting blockchain cybersecurity digital accounting Technology and accounting became increasingly intertwined in the 1960s and 1970s when computerized...

...Mark D. Sheldon ABSTRACT Blockchain consortia offer firms several advantages, including the ability to maintain a shared transaction ledger that is secure, verified, and agreed-upon by key business partners. While these benefits are largely derived from blockchain’s distributed architecture...

...Amy Igou; Daniel J. Power; Sandra Brosnan; Ciara Heavin ABSTRACT Digital innovations are disrupting the accounting profession, and this disruption is likely to increase. Artificial intelligence (AI) applications, blockchain, and decision support technologies are moving beyond the “hype” stage...

... recommends recording transactions on the blockchain before populating the transacting parties’ respective enterprise resource planning (ERP) systems, which will be the source of a single truth. This information flow will result in all involved parties having access to the same transaction details. Further...

... Data, AI, cloud, blockchain • Tools: Calculators FIGURE 1 Management Accounting 4.0 Framework Base on the Meta-Theory Model for AIS Research ( Mauldin and Ruchala 1999 ) FIGURE 2 A Simplified Model of Management Accounting 4.0 (The full-color version is available online...

... that supports it were established. Although the DLT described by Nakamoto (2008) , which packages data into blocks that are then cryptographically chained together (i.e., “block chain,” or “blockchain”), possesses features that are desirable for some business applications and/or their auditors, over a dozen...

...Manlu Liu; Ashok Robin; Kean Wu; Jennifer Xu ABSTRACT We use the transaction cost theory, originally proposed by Coase (1937) , as a theoretical framework to examine the potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness...

... that cryptocurrency is in the infancy stage of development and adoption. bitcoin cryptocurrency accounting research blockchain Curiosity about cryptocurrencies among individuals and companies is ever-growing. Even though cryptocurrencies were first popularized and used among users of the dark web...

... technologies. Using an experiential learning approach ( Butler, Church, and Spencer 2019 ), we create an interactive learning activity that is focused on bitcoin blockchains and intended to give accounting students a conceptual understanding of blockchain technology and its mechanisms, as well as its...

...Kimberly Swanson Church; Sean Stein Smith; Ethan Kinory ABSTRACT Blockchain technology, commonly associated with bitcoin cryptocurrency, attracted large amounts of investment, attention, and analysis. In addition to attracting the attention of investors, speculators, and regulators, implications...

..., NJ, USA; Jun Dai, Michigan Technological University, College of Business, Department of Accounting, Houghton, MI, USA. Editor's note: Accepted by Hui Du. 1 8 2021 1 8 2021 2021 government reporting GASB, accountability Big Data blockchain artificial intelligence...

...Stanton Heister; Matthew Kaufman; Kristi Yuthas ABSTRACT Blockchain and distributed ledger technologies are changing the way financial and business records are created and stored. New approaches to collaboration within and across industries enabled by this technology will increasingly result...

...Theophanis C. Stratopoulos ABSTRACT The objective of these teaching notes is to provide an outline for offering blockchain related foundational knowledge to accounting students so they can evaluate and prepare for the effect of blockchain on the accounting profession. The approach is driven...

...Sean Stein Smith; John “Jack” Castonguay ABSTRACT Blockchain technology has been a disruptive force in currency, supply chain, and information sharing practices across a variety of industries. Its usage has only recently expanded into assurance and financial reporting. This paper explores...

..., while missing the need for modernizing the accounting curriculum to meet the industry's technological needs. This paper follows an integrated model for curriculum redesign to reflect blockchain technology, business data analytics, and artificial intelligence employment in the accounting profession...

...Ethan Kinory; Sean Stein Smith; Kimberly Swanson Church ABSTRACT While the accounting profession determines the possible future impacts of blockchain, universities will need to prepare students for a career using the disruptive technology. This necessitates hands-on training to teach the basics...

... toward a new generation: “Audit 4.0.” Blockchains and smart contracts should be utilized to overcome new challenges in the transformation toward Audit 4.0. This paper explores the potential of blockchain and smart contracts to reengineer current audit procedures, thereby enabling Audit 4.0. First...

.../Intelligent Process Automation, Machine Learning, Blockchain, and Continuous Measurement and Assurance applications. Furthermore, we discuss the main effects of the data ecosystem on the measurement and assurance of business activities. We appreciate the helpful comments and suggestions from Deniz...