...Tiyas Puji Utami; Suryo Pratolo; Erna Handayani; Ali Akbar Anggara; Hsing-Hua Hsiung Purpose The growing need for transparent, secure and efficient data management in higher education institutions (HEIs) has increased interest in adopting emerging technologies such as blockchain. Therefore...

... to address the impact of audit clients’ use of MVT on assessing DRs and material misstatement risks, represented by both IR and CR . In addition, it provides an in-depth analysis of the causes of IR, CR and DR in the metaverse environment. Metaverse Blockchain Digital assets Detection risk...

...Mir Vahid Pourrabbi; Mahdi Salehi; Tamanna Dalwai; Mahdi Moradi Purpose The current study aims to investigate the effects of opportunities and threats of using blockchain on the input, processing and output components of the financial reporting process within the fintech landscape. Design...

...R. K. Jena Purpose Thus the purpose of this study is to prioritize the factors affecting the blockchain technology in accounting and auditing practices. Industry 4.0 technology has revolutionized how businesses and professionals perform tasks. Blockchain technology is one such Industry 4.0...

... bibliometric Blockchain Fintech Scientometric In recent years, disruptive technology has had a significant impact on the literature of financial accounting and reporting (Nissim, 2022 ; Shbail et al., 2023). The use of cutting-edge technologies like as cloud computing, blockchain...

.... In the USA, Securities and Exchange Commission (SEC) requires auditors to: In this paper, we do not attempt to propose yet another regulatory or managerial improvement. Rather, we analyze how contemporary technologies can mitigate or eliminate auditors’ failures. Specifically, we look at how blockchain...