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Keywords: Operational risk
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Journal Articles
Blockchain technology, audit quality and operational risks: evidence from listed companies
Available to Purchase
Journal:
Management Decision
Management Decision 1–24.
Published: 08 September 2025
...Yang Yang; Hosung Son Purpose This study examines the impact of blockchain technology on audit quality, with a particular focus on the moderating effect of corporate operational risk and the differential effects of blockchain technology on audit quality across various accounting firm types...
