...Anna Y. Jeong; Henry M. Kim; Jee-Hae Lim ABSTRACT Blockchain technology (BCT) use has been touted to have many corporate benefits including enhancing sustainability. However, there is limited understanding of whether and how it can help achieve sustainability outcomes, particularly along...

... answer against accounting fraud and financial manipulation that is increasingly discussed in research and practice. By being based on blockchain technology, TEA is tamper-proof and, thus, might be an effective instrument against manipulation in accounting. However, despite the potential of TEA, research...

...Mark D. Sheldon ABSTRACT Blockchain transactions are recorded in a shared and append-only repository that multiple parties verify, validate, and agree upon. While initially used to keep track of digital assets, blockchains now track the ownership and provenance of tangible assets. An inherent...

...Yuan Li; Ahmad H. Juma'h ABSTRACT The increasing automation of accounting information makes it imperative for auditors to help organizations design and implement blockchain-based solutions to facilitate transactions. A precursor of this initiative is their acceptance of blockchain. From the task...

... ) relies on the concept of existence dependency for its static conceptual model (i.e., the EDG). resource event agent ontology axiomatization blockchain MERODE model-driven engineering finite state machines existence dependency accountability traceability transparency Blockchain...

.... Conceptualized by Satoshi Nakamoto in 2008, blockchain is a decentralized, distributed, and public digital ledger that can be used to record transactions across multiple computers (nodes). Records on the blockchain, once stored and confirmed by all nodes, ² cannot be revised retroactively without...

...Feng Guo; Stephanie Walton; Patrick R. Wheeler; Yiyang (Ian) Zhang ABSTRACT This study examines factors that influence a public firm's decision to early-adopt blockchain technology. Blockchain technology has the potential to disrupt how firms collect, process, and maintain information about a wide...

...Erica Pimentel; Emilio Boulianne; Shayan Eskandari; Jeremy Clark ABSTRACT Presently, auditing firms are hesitant to accept mandates from companies that hold a significant amount of cryptoassets, primarily because the blockchain sector introduces novel, technically sophisticated, and risky...

...Abdullah Albizri; Deniz Appelbaum ABSTRACT Although research shows that blockchain provides fairly immutable virtual provenance workflows, proof that the blockchain accurately represents physical events lacks truly independent verification. This dilemma, the Oracle Paradox, challenges blockchain...

...Mark D. Sheldon ABSTRACT Blockchain brought about the potential for improved data reliability, but only when those data are the result of transactions that happen completely within a blockchain. The reliability of blockchain data is threatened when information is introduced from the outside world...

.../semi-private blockchain with Nakamoto's general characteristics and address the related audit domain for such transactions. We then take these design requirements for auditors and, using design science research (DSR), we consider the transaction processing and contracting contexts that match those...

... computing cloud services governance data analytics blockchain accounting technologies emerging and disruptive technologies The authors would like to acknowledge the content contribution of the conference keynote speakers: Griffin Anderson, Steve Berry, and Mark Nittler. We appreciate...

...Jun Dai; Miklos A. Vasarhelyi ABSTRACT Since 2009, blockchain has served as a potentially transformative information technology expected to be as revolutionary as the Internet. Originally developed as a methodology to record cryptocurrency transactions, blockchain's functionality has evolved...