This work is licensed under the Creative Commons Attribution 4.0 International License.
Cheng, C., & Huang, Q. (2020, January). Exploration on the application of blockchain audit. In 5th International Conference on Economics, Management, Law and Education (EMLE 2019) (pp. 63-68). Atlantis Press.Search in Google Scholar
Li, Z. (2017). Will blockchain change the audit. China-USA Business Review, 16(6), 294-298.Search in Google Scholar
Pimentel, E., Boulianne, E., Eskandari, S., & Clark, J. (2021). Systemizing the challenges of auditing blockchain-based assets. Journal of Information Systems, 35(2), 61-75.Search in Google Scholar
Farcane, N., & Deliu, D. (2020). Stakes and Challenges Regarding the Financial Auditor’s Activity in the Blockchain Era. Audit Financiar, 18(157).Search in Google Scholar
Bonsón, E., & Bednárová, M. (2019). Blockchain and its implications for accounting and auditing. Meditari Accountancy Research, 27(5), 725-740.Search in Google Scholar
Desplebin, O., Lux, G., & Petit, N. (2021). To be or not to be: blockchain and the future of accounting and auditing. Accounting Perspectives, 20(4), 743-769.Search in Google Scholar
Broby, D., & Paul, G. (2017). The financial auditing of distributed ledgers, blockchain and cryptocurrencies. Journal of financial transformation, 46, 76-88.Search in Google Scholar
Chedrawi, C., & Howayeck, P. (2018). Audit in the Blockchain era within a principal-agent approach. Information and Communication Technologies in Organizations and Society (ICTO 2018): Information and Communications Technologies for an Inclusive World.Search in Google Scholar
Gokoglan, K., Cetın, S., & Bılen, A. (2022). Blockchain technology and its impact on audit activities. Journal of Economics Finance and Accounting, 9(2), 72-81.Search in Google Scholar
Abdennadher, S., Grassa, R., Abdulla, H., & Alfalasi, A. (2022). The effects of blockchain technology on the accounting and assurance profession in the UAE: an exploratory study. Journal of Financial Reporting and Accounting, 20(1), 53-71.Search in Google Scholar
Smith, S. S. (2020). Blockchain, smart contracts and financial audit implications. IUP Journal of Accounting Research & Audit Practices, 19(1), 7-17.Search in Google Scholar
Wu, J., Xiong, F., & Li, C. (2019). Application of Internet of Things and blockchain technologies to improve accounting information quality. Ieee Access, 7, 100090-100098.Search in Google Scholar
Huy, P. Q., & Phuc, V. K. (2021). Accounting information systems in public sector towards blockchain technology application: the role of accountants’ emotional intelligence in the digital age. Asian Journal of Law and Economics, 12(1), 73-94.Search in Google Scholar
Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of information systems, 31(3), 5-21.Search in Google Scholar
Wang, Y., & Kogan, A. (2017). Designing privacy-preserving blockchain based accounting information systems. Available at SSRN 2978281.Search in Google Scholar
Patel, B., Mullangi, K., Roberts, C., Dhameliya, N., & Maddula, S. S. (2019). Blockchain-Based Auditing Platform for Transparent Financial Transactions. Asian Accounting and Auditing Advancement, 10(1), 65-80.Search in Google Scholar
Bonyuet, D. (2020). Overview and impact of blockchain on auditing. International Journal of Digital Accounting Research, 20, 31-43.Search in Google Scholar
Yu, T., Lin, Z., & Tang, Q. (2018). Blockchain: The introduction and its application in financial accounting. Journal of Corporate Accounting & Finance, 29(4), 37-47.Search in Google Scholar
Abreu, P. W., Aparicio, M., & Costa, C. J. (2018, June). Blockchain technology in the auditing environment. In 2018 13th Iberian Conference on Information Systems and Technologies (CISTI) (pp. 1-6). IEEE.Search in Google Scholar
Dyball, M. C., & Seethamraju, R. (2022). Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms. Accounting, Auditing & Accountability Journal, 35(7), 1656-1684.Search in Google Scholar
Anwar, S., Shukla, V. K., Rao, S. S., Sharma, B. K., & Sharma, P. (2019, November). Framework for financial auditing process through blockchain technology, using identity based cryptography. In 2019 Sixth HCT Information Technology Trends (ITT) (pp. 099-103). IEEE.Search in Google Scholar
Fullana, O., & Ruiz, J. (2021). Accounting information systems in the blockchain era. International Journal of Intellectual Property Management, 11(1), 63-80.Search in Google Scholar
Sarwar, M. I., Iqbal, M. W., Alyas, T., Namoun, A., Alrehaili, A., Tufail, A., & Tabassum, N. (2021). Data vaults for blockchain-empowered accounting information systems. IEEE Access, 9, 117306-117324.Search in Google Scholar
Faccia, A., & Petratos, P. (2021). Blockchain, enterprise resource planning (ERP) and accounting information systems (AIS): Research on e-procurement and system integration. Applied Sciences, 11(15), 6792.Search in Google Scholar
Alkan, B. Ş. (2022). How Blockchain and Artificial Intelligence Will Effect the Cloud-Based Accounting Information Systems?. In The Impact of Artificial Intelligence on Governance, Economics and Finance, Volume 2 (pp. 107-119). Singapore: Springer Nature Singapore.Search in Google Scholar
Tan, B. S., & Low, K. Y. (2019). Blockchain as the database engine in the accounting system. Australian Accounting Review, 29(2), 312-318.Search in Google Scholar
Cazazian, R. (2022). Blockchain technology adoption in artificial intelligence-based digital financial services, accounting information systems, and audit quality control. Review of Contemporary Philosophy, (21), 55-71.Search in Google Scholar
Hongbo Li,Xin Li,Boning Liu,Kaiji Mao & Hemin Xu. (2024). Cross media knowledge information retrieval model based on D-S evidence theory. Systems and Soft Computing200138-200138.Search in Google Scholar
Dutta. (2018). An uncertainty measure and fusion rule for conflict evidences of big data via Dempster– Shafer theory. International Journal of Image and Data Fusion(2),152-169.Search in Google Scholar
Xue Lei,Xueguo Xu & Shiyu Zhou. (2024). Potato Yield Prediction Research Based on Improved Artificial Neural Networks Using Whale Optimization Algorithm. Potato Research(prepublish),1-10.Search in Google Scholar
Wei Zhangjian,Geng Junbao & Wei Shuhuan. (2021). Design and development of constructing the basic probability assignment function software in D-S evidence theory. Journal of Physics: Conference Series(1),012081-.Search in Google Scholar
Ruangkanjanases Athapol,Qhal Eissa Mohammed Ali,Alfawaz Khaled Mofawiz & Hariguna Taqwa. (2023). Examining the Antecedents of Blockchain Usage Intention: An Integrated Research Framework. Sustainability(4),3500-3500.Search in Google Scholar