.... To the best of our knowledge, there is, thus far, no general definition of blockchain on which research has agreed. For this study, we follow Treiblmaier (2018 , 547) and define the blockchain as a “digital, decentralized and distributed ledger in which transactions are logged and added in chronological...

..., Montclair, NJ, USA; Robert A. Nehmer, Oakland University, School of Business Administration, Department of Accounting and Finance, Rochester, MI, USA. Editor's note: Accepted by Pamela J. Schmidt. 9 2017 7 2019 2020 blockchain audit distributed ledger cloud Much has...