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Keywords: smart contract
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Journal Articles
The Adoption of Blockchain Technology on Company’s Internal Control System in Sales and Purchasing Cycle
Available to Purchase
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
Internet of Things and Blockchain-Based Smart Contracts: Enabling Continuous Risk Monitoring and Assessment in Peer-to-Peer Lending
Available to Purchase
Journal of Emerging Technologies in Accounting (2023) 20 (2): 181–194.
Published: 01 October 2023
... monitoring and control capabilities. This paper explores the potential of the Internet of Things (IoT), blockchain, smart contract technologies, and the Continuous Risk Monitoring and Assessment (CRMA) framework to re-engineer risk monitoring and control for P2P lending. We conducted a case study of a large...
