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1-4 of 4
Keywords: Blockchain
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Journal Articles
Evaluating blockchain’s impact on financial reporting: opportunities and threats in fintech’s input, processing, and output phases
Available to Purchase
Journal of Accounting & Organizational Change (2026) 22 (1): 104–126.
Published: 26 February 2025
...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...
Journal Articles
Factors influencing blockchain adoption in accounting and auditing in the face of Industry 4.0: a multi-criteria decision-making approach
Available to Purchase
Journal of Accounting & Organizational Change (2025) 21 (6): 1016–1039.
Published: 07 January 2025
...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...
Journal Articles
Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions
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Journal of Accounting & Organizational Change (2024)
Published: 09 April 2024
... 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, artificial intelligence (AI) and machine learning (ML) has transformed traditional accounting...
Journal Articles
Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments
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Journal of Accounting & Organizational Change (2021) 17 (2): 164–196.
Published: 12 September 2020
.... 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...
