...Najla Bouebdallah; Wissem Ajili Ben Youssef; Meriem EL Bouhali Purpose This study aims to identify the factors affecting auditors’ intention to use blockchain within the Big Four firms. The research proposes an extended technology acceptance model by integrating the technology acceptance model...

...Arief Rijanto Purpose Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting...

...Rasha H. Majeed; Alaa A.D. Taha Purpose This paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights the relationships between these factors to determine if the proposed model can...