Challenges associated with auditing blockchain-based accounting systems
| Statements | Big-sized firms | Non-big sized firms | t-test |
|---|---|---|---|
| Non-flexibility in correcting business mistakes | 4.10 | 3.90 | 1.05 |
| Information overload | 4.15 | 4.30 | 1.11 |
| Slow performance linked to the decentralized database | 3.14 | 3.20 | 1.14 |
| Duplicate information | 3.23 | 3.11 | 0.34 |
| The need for sizeable computational power | 3.54 | 4.12 | 2.35** |
| Scalability-related problems | 4.33 | 3.94 | 1.41 |
| 4.00 | 4.95 | 3.33** |
| 3.90 | 4.44 | 2.98** |
| Statements | Big-sized firms | Non-big sized firms | |
|---|---|---|---|
| Non-flexibility in correcting business mistakes | 4.10 | 3.90 | 1.05 |
| Information overload | 4.15 | 4.30 | 1.11 |
| Slow performance linked to the decentralized database | 3.14 | 3.20 | 1.14 |
| Duplicate information | 3.23 | 3.11 | 0.34 |
| The need for sizeable computational power | 3.54 | 4.12 | 2.35** |
| Scalability-related problems | 4.33 | 3.94 | 1.41 |
Reviewing blockchain ledgers stored in multiple locations | 4.00 | 4.95 | 3.33** |
Verify the validity of transactions from different users | 3.90 | 4.44 | 2.98** |
Note(s): T-test values are significant at 0.05 and 0.01 levels, respectively
Source(s): By author
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