Audit firm's capabilities for effective audit process of Blockchain-based accounting
| Statement | Big-sized firms (Mean) | Non-big sized firms (Mean) | t-test |
|---|---|---|---|
| Technical expertise in implementing Blockchain-based accounting systems | 4.15 | 4.35 | 1.45 |
| Necessary resources to train auditors on BT and its application in accounting | 3.19 | 4.18 | 2.25* |
| Robust security measures to protect Blockchain-based accounting data | 3.32 | 4.40 | 2.20* |
| Continues leverage of Blockchain technology for enhancing audit processes | 4.22 | 4.10 | 1.33 |
| Maintains up-to-date knowledge of regulatory requirements related to Blockchain-based accounting | 3.90 | 4.45 | 2.12* |
| Integration of Blockchain-based accounting systems into their audit procedures | 3.65 | 4.60 | 3.97** |
| Statement | Big-sized firms (Mean) | Non-big sized firms (Mean) | |
|---|---|---|---|
| Technical expertise in implementing Blockchain-based accounting systems | 4.15 | 4.35 | 1.45 |
| Necessary resources to train auditors on BT and its application in accounting | 3.19 | 4.18 | 2.25* |
| Robust security measures to protect Blockchain-based accounting data | 3.32 | 4.40 | 2.20* |
| Continues leverage of Blockchain technology for enhancing audit processes | 4.22 | 4.10 | 1.33 |
| Maintains up-to-date knowledge of regulatory requirements related to Blockchain-based accounting | 3.90 | 4.45 | 2.12* |
| Integration of Blockchain-based accounting systems into their audit procedures | 3.65 | 4.60 | 3.97** |
Note(s): T-test values are significant at 0.05* and 0.01** levels
Source(s): By author
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