Blockchain Papers

Enrico Bracci, Mouhcine Tallaki, Riccardo Ievoli, Sonia Diplotti

Purpose The paper aims to understand the possible determinants of knowledge of, and interest in using, blockchain, with a particular focus in the future intention to apply this technology. Blockchain technology is deemed to radically change business models and processes. Using this technology in small and medium enterprises (SMEs) is still a novel idea. Moreover, not much is known about the diffusion and level of interest towards blockchain in SMEs. This research adopts a knowledge management perspective, drawing on technology acceptance model to highlight the level of blockchain technology diffusion, and to explore which factors lead SMEs’ to adopt blockchain. Design/methodology/approach This study distributed a questionnaire to a sample of 300 SMEs in Italy. This study received 96 responses (32% response rate). This study calculated descriptive statistics and undertook a reliability analysis. Finally, this study performed a logistic regression to analyse the determinants of further intention to use blockchain technology. Findings Results show that blockchain technology is quite well known, but the level of knowledge is limited. Moreover, the research reveals that the rate of adoption is very low. Interest in the future adoption of blockchain is associated with knowledge, perception of usefulness and ease of use of blockchain. Originality/value This paper is one of the first explorative studies showing which factors lead SMEs to adopt blockchain technologies and shedding some light on the interaction between knowledge management and blockchain adoption and diffusion in SMEs. It highlights how blockchain knowledge could determine future interest in blockchain innovation. This paper is relevant for public and private institutions that aim to promote, through knowledge management, the adoption of blockchain in SMEs.

Saleem Malik, Mehmood Chadhar, Savanid Vatanasakdakul, Madhu Chetty

Blockchain technology (BCT) has been gaining popularity due to its benefits for almost every industry. However, despite its benefits, the organizational adoption of BCT is rather limited. This lack of uptake motivated us to identify the factors that influence the adoption of BCT from an organizational perspective. In doing this, we reviewed the BCT literature, interviewed BCT experts, and proposed a research model based on the TOE framework. Specifically, we theorized the role of technological (perceived benefits, compatibility, information transparency, and disintermediation), organizational (organization innovativeness, organizational learning capability, and top management support), and environmental (competition intensity, government support, trading partners readiness, and standards uncertainty) factors in the organizational adoption of BCT in Australia. We confirmed the model with a sample of adopters and potential adopter organizations in Australia. The results show a significant role of the proposed factors in the organizational adoption of BCT in Australia. Additionally, we found that the relationship between the influential factors and BCT adoption is moderated by “perceived risks”. The study extends the TOE framework by adding factors that were ignored in previous studies on BCT adoption, such as perceived information transparency, perceived disintermediation, organizational innovativeness, organizational learning capability, and standards uncertainty.

Nesrine Ben Amor, Imène Ben Yahia

Despite its immense potential for industries and services as a promising solution for trust and transparency problems, Blockchain related studies in the field of Marketing are rare. This research mobilizes the technology acceptance Model (TAM) theory to investigate the added value of blockchain technology to online platforms while taking into consideration consumers characteristics. Data from 212 users of online platforms endowed with blockchain technology were collected. Findings demonstrate that blockchain features in terms of security and privacy enhance the perceived usefulness and the perceived ease of use of the online platform, leading to stronger trust and more actual transactions. In addition, results demonstrate that risk aversion weakens only the relationship between usefulness and trust. It has indeed no significant effect on the impact of ease of use on trust. Results also show that technophilia fosters the relationship between intents and actual transactions. The research provides heuristic implications for academia and industry.

Ibrahim Almarashdeh, Kamal Eldin Hassan Ibrahim Eldaw, Mutasem K. Alsmadi, Fahad AlGhamdi · 8 authors

Bitcoin is a decentralized system that tries to become a solution to the shortcomings of fiat and gold-based currencies. Considering its newness, the adoption level of bitcoin is yet understood. Hence, several variables are proposed in this work in examining user perceptions regarding performance expectancy, effort expectancy, trust, adoption risk, decentralization and social influence interplay, with the context of user’s future expectation and behavioral intentions to use bitcoins. Data were gathered from 293 completed questionnaire and analised using AMOS 18. The outcomes prove the sound predictability of the proposed model regarding user’s future expectations and intentions toward bitcoins. All hypotheses were supported, they were significantly affecting the dependent variables. Social influence was found as the highest predictor of behavioral intention to negatively utilize bitcoins. The significant impact of social influence, adoption risk and effort expectancy which affect behavioral intention to use bitcoins the most, are demonstrated in this study. Bitcoins should thus, present an effective, feasible and personalized program which will assist efficient usage among users. Additionally, the impacts of social influence, adoption risk and perceived trust on behavioral intention to utilize new technology were compared, and their direct path was tested together, for the first time in this context.

Michael Lustenberger, Saša Malešević, Florian Spychiger

Blockchain technology has been extensively tested, implemented, used, or even abandoned by organizations. Whether organizations adopt blockchain technology depends on many factors. Previous literature has identified a range of potential factors affecting the adoption of blockchain technology, but most studies have focused solely on a subset of specific factors. As a result, these studies can provide only limited explanations for the varying degrees of blockchain adoption. By relying on the well-established Technology-Organization-Environment (TOE) framework, we propose an extended Blockchain Adoption Model (BAM). We derive a rich set of factors from the current state of research on blockchain adoption and the business ecosystem literature and extend them by conceptual reasoning. We then develop testable hypotheses for each of the identified factors. The resulting 14 hypotheses are tested by conducting a survey ( n = 350) within the DACH-region (Germany, Austria and Switzerland). We quantitatively analyze our BAM with a binary logistic regression analysis and identify six constructs impacting the adoption (relative advantage, observability, organizational age, external stakeholder pressure, regulatory uncertainty, and scope of business ecosystem). Based on our findings we introduce the novel idea of “ecosystem readiness” as the most important factor for the adoption of blockchain. Ecosystem readiness is characterized by the following attributes: 1) a large ecosystem scope, 2) stakeholders that are not yet collaborating in a trustful and regulated environment, and 3) a powerful organization leading the ecosystem. This powerful organization further intentionally promotes innovation by 4) making the benefits of this new technology observable for others, by 5) putting pressure on the other ecosystem participants to adopt the new technology, and eventually by 6) striving for regulatory certainty in the application and use of blockchain.

Júlia Almeida Valadares, Vinícius Cunha Oliveira, José Eduardo de Azevedo Sousa, Heder S. Bernardino · 7 authors

Ethereum é uma das maiores plataformas de cripto ativos atualmente, e vem se tornando um ambiente de negócios digitais entre usuários. O Ethereum foi concebido para permitir transações descentralizadas entre usuários anônimos. Contudo, o desenvolvimento de métodos para identificar perfis de comportamentos de usuários, mantendo suas identidades anônimas, têm o potencial para alavancar negócios nessa plataforma. Nesse trabalho, investigamos o uso de aprendizado de máquina para classificar um perfil de usuário como profissional ou comum a partir de atributos de suas transações. Essa classificação é desafiadora devido à pequena fração de usuários publicamente rotulados no Ethereum e ainda a fração consideravelmente menor de usuários profissionais. Para conduzir essa investigação, treinamos modelos considerando conjuntos cuidadosamente balanceados de transações com usuários rotulados. Nossos resultados mostram modelos de alto desempenho para a classificação de perfis, alcançando desempenho superior a 90% para acurácia, precisão, revocação e demais medidas relacionadas. Adicionalmente, identificamos as características mais relevantes em transações para essa classificação.

Gayathri Giri, Hansa Lysander Manohar

Purpose Drawing inspiration from the organizational information processing theory, the technology acceptance model (TAM) and the theory of motivation, this study aims to examine the acceptance of private and public blockchain technology-based collaboration among supply chain practitioners. Design/methodology/approach A total of 257 samples were collected through a survey from supply chain practitioners. The study used parallel mediators of perceived usefulness (extrinsic motivation) and perceived ease of use (intrinsic motivation) to measure behavioral intention to use. Findings The results reveal that partial mediation exists between blockchain-based collaboration (private and public) and behavioral intention to use. For perceived usefulness, a stronger mediating effect was found between private blockchain-based collaboration and behavioral intention to use. For perceived ease of use, a stronger mediating effect was found between public blockchain-based collaboration and behavioral intention to use. Originality/value By integrating insights from the organizational information processing theory, the TAM and the theory of motivation, this study provides an in-depth understanding of how the distinct features of information processing in blockchain technology-based collaboration influence the supply chain practitioners’ to accept it. The novelty and results of the study expand the existing literature and pave the way for future research.

Nishant Kumar, Mitushi Singh, Kamal Upreti, Divya Mohan

No abstract is available for this record.

Emna Mnif, Isabelle Lacombe, Anis Jarboui

Purpose Nowadays, Bitcoin is facing many environmental problems arising from the proof of work based on blockchain. For this reason, Bitcoin Green (BITG) has been created and would solve these issues. The purpose of this paper is to visualize the users’ perception toward BITG through Twitter text analysis. Design/methodology/approach The big data used in this study includes two sources. The first data were extracted from the “Google Trends” engine during the period between 20 September 2015 and 15 September 2020. The second data were extracted from the Twitter application. This research explores the perceived ease of use, the perceived usefulness, the social influence, the perceived control and the user attitudes toward BITG. Therefore, lexicon-based sentiment analysis techniques combined with different dictionaries are built to visualize the drivers of investor attitudes toward the BITG using Twitter text messages. Besides, this study has checked the validity of two main assumptions using the normality (Jarque-Bera) and Kruskal-Wallis rank sum tests capable to conclude whether users mostly perceive BITG as a sustainable technology. Findings This empirical work affords insights into users’ intentions by exploring the drivers of BITG perception. The results show that users positively perceive the use of BITG as a sustainable blockchain. Besides, its usefulness is more appreciated from its ethical and technological characteristics, and its perceived application is mainly based on investment and coin offering use. Similarly, users are mostly showing positive emotions toward BITG. Research limitations/implications Tweets related to “BITG” are not as voluminous as the other cryptocurrencies like Bitcoin and Ethereum, which make it difficult to extract all the characteristics and use cases. Originality/value To the best of the authors’ knowledge, this work is the first one that uses the theory of planned behavior and the theory of acceptance model to explore cognitive factors in understanding investor intentions in adopting BITG.

Jake McMorrow, Mona Seyed Esfahani

Abstract The cryptocurrency market has been described as revolutionary due to the constant technological evolution and innovation that the blockchain technology provides. Leading many to believe that this could be the next step for the human race, just like how fiat currency replaced gold. Cryptocurrencies were originally created to be a form of savings or income for the unbanked, reduce costs and energy consumption, for a means of data transparency and to remove financial intermediaries. It is undeniable that the cryptocurrency market has created a divide of opinions, as some look to explore the market further while others reject the thought of adopting this innovative technology completely. This study focuses on the perception and intention to use cryptocurrencies. Diving into previous literature about the adoption of cryptocurrencies and new technologies. Highlighting key factors that can affect an individual’s perception and gaps in the literature that need to be explored further. A quantitative approach was used to gather data from 102 participants. The findings indicated that performance and effort expectancy as the most influential variables for cryptocurrency adoption, as people seek understanding as what benefits cryptocurrencies can provide for them when they feel incapable of using the innovative technology.

Alessio Faccia, Pythagoras Petratos

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

Bambang Leo Handoko, Jesica Ester Lantu

Technological developments have penetrated all sectors of the economy, including accounting and auditing. As companies and technology develop, auditors are now dealing with clients with the big data scope. Nowadays we have large amount of data from transactions and others. Thus auditors also need technology to compensate for the complexity of their work. Blockchain technology is present as a solution for auditors to be able to keep abreast of the times in the era of the industrial revolution. Our research tries to analyze quantitatively the factors that make auditors want to adopt blockchain. We use UTAUT 2 as the grand theory on which this research is based. The construct or latent variable in UTAUT 2 is used to predict the behavior of auditors in adopting blockchain. We use primary data from distributing questionnaires to auditors, then we perform statistical data to test the hypothesis. Our results suggest that performance expectancy, effort expectancy, hedonic motivation and habit have a significant effect on behavioral intention. Meanwhile, facilitating conditions and habits have a significant effect on the use behavior of auditors in adopting blockchain.

Miza Shazwani Kamarulzaman, Noor Hafizah Hassan, Nur Azaliah Abu Bakar, Nurazean Maarop · 6 authors

With the rapid digitalisation of the economy nowadays, it is becoming increasingly important for organisations to embrace digital innovation. The emergence of blockchain technology illustrates digital innovation's disruptive impact and, at the same time, poses challenges to organisations. This study has been assisting government organisations in blockchain adoption that is reflected in far-reaching measures in terms of technology, organisation, and environment. Based on this framework, this research builds on an empirical study to explore the technology, organisation, environment and trust adoption of blockchain technology. This proposed framework aims to assist the government in developing blockchain adoption based on the baseline theory models, which are Technology, Organization, Environment (TOE), emphasis on trust and other blockchain adoption theories. This research uses a conventional literature review to identify the factors influencing blockchain adoption. Preliminary investigation has been conducted prior to develop the proposed framework. The interview session was conducted to verify the availability of the blockchain technology in government organisations. The proposed conceptual model can be valuable to government organisations and may assist those government organisations which consider blockchain technology in the organisation to be more secure.

Nik Nazli Nik Ahmad, Syed Abdul Halim Syed Abdul Rahman

research-article Applying Ethereum Smart Contracts to Blockchain-Based Crowdfunding System to Increase Trust and Information Symmetry Share on Authors: Nik Azlina Nik Ahmad Universiti Kuala Lumpur, Malaysia Universiti Kuala Lumpur, MalaysiaView Profile , Syed Abdul Halim Syed Abdul Rahman PETRONAS, Malaysia PETRONAS, MalaysiaView Profile Authors Info & Claims ICCTA 2021: 2021 7th International Conference on Computer Technology ApplicationsJuly 2021 Pages 53–59https://doi.org/10.1145/3477911.3477920Online:15 October 2021Publication History 0citation72DownloadsMetricsTotal Citations0Total Downloads72Last 12 Months72Last 6 weeks12 Get Citation AlertsNew Citation Alert added!This alert has been successfully added and will be sent to:You will be notified whenever a record that you have chosen has been cited.To manage your alert preferences, click on the button below.Manage my AlertsNew Citation Alert!Please log in to your account Save to BinderSave to BinderCreate a New BinderNameCancelCreateExport CitationPublisher SiteGet Access

JI Fen, Ai Tia

Purpose Accurate evaluation of the consequences of new technologies in various industries is of great significance. So, it will be essential to examine the impact of this technology on the banking industry, representing how to create, deliver and gain value in this industry. This study aims to investigate whether blockchain can affect the business intelligence efficiency of banks. This study also aims to examine the impact of security, fraud reduction and privacy of blockchain, equal and anonymous access to the blockchain, decentralization and sustainability of blockchain, accountability and transparency of blockchain, quality, speed and efficiency of blockchain on business intelligence efficiency. Design/methodology/approach Technological changes are creating new challenges and opportunities for various industries. The inability of organizations to adapt to these changes may even lead to their deletion from the market. Blockchain is one of the most critical technologies in recent years. One of the sectors that will undergo significant changes in blockchain technology is the banking industry. According to the reviewed literature in this study, a comprehensive model has been proposed to examine the impact of security, fraud reduction and privacy of blockchain, equal and anonymous access to the blockchain, the decentralization and sustainability of blockchain, accountability and transparency of blockchain and quality, speed and efficiency of blockchain on business intelligence efficiency. A survey method was used to collect data from banks of the Nanjing city. The partial least square technique was used for data analysis. Findings The results showed that the fit of the proposed model was very good. Also, all assumptions except one were confirmed. It means that security, fraud reduction and privacy of blockchain factor have a remarkable and positive impact on all aspects of business intelligence efficiency, namely information technology, employees, competitors and customers. Also, equal and anonymous access to the blockchain factor has a positive and significant effect on all aspects of business intelligence efficiency. The decentralization and sustainability of blockchain factors have an impact on business intelligence efficiency. Also, blockchain's accountability and transparency as a fourth factor have a positive and significant impact on all aspects of business intelligence efficiency. Finally, the last factor (quality, speed and efficiency of blockchain) has a positive and significant effect on information technology, employees and customers' dimensions. But, it does not affect the competitors' dimension, and this hypothesis has not been confirmed. Practical implications This paper offers valuable insight for business intelligence practitioners into how blockchain technology has the potential to disrupt existing business intelligence provisions. Originality/value This paper is one of the first studies to examine the impact of blockchain on IT dimension, organizational employees' dimension, customer dimension and competitors' dimension. It lays a firm foundation for future research.

Nirmalee I. Raddatz, Joshua G. Coyne, Philip Menard, Robert E. Crossler

Data breaches and cyber incidents are on the rise, and companies continually research new technologies to defend against attacks and protect customer data. The blockchain is a data store designed to promote data privacy, as well as transaction integrity. Enterprises in several industries, especially banking, have investigated the implementation of blockchain-based databases to replace centralised databases as one mechanism for protecting customers’ data by separating transactional data from personally identifiable information. Despite the blockchain’s privacy protections, consumers remain largely unaware of these benefits. Building on the Health Belief Model (HBM), we include privacy concerns and inertia as critical factors that influence consumers’ perceptions of blockchain-based databases’ benefits. Using a sample of 304 respondents, we test a theoretical model incorporating these factors. Our study results indicate threat severity, threat susceptibility, awareness, and inertia significantly influence the perceived benefits of blockchain, which has a significant positive influence on consumers’ intention to switch to blockchain-based applications. Although consumers’ comfort with the status quo of traditional banking mechanisms is a significant barrier to the realisation of blockchain banking applications benefits, additional awareness of consumer privacy protections can persuade customers to use the blockchain-based applications, especially if they exhibit heightened privacy concerns.

Guych Nuryyev, Anastasia Spyridou, Simon Yeh, Chen-Chang Lo

Hospitality businesses might achieve a competitive advantage by adopting cryptocurrency payments. This study provides insight into the factors that influence hospitality businesses’ intention to use new digital payments based on a conceptual approach. One of the contributions to the literature is in integrating an external variable – perceived security – into the Technology Acceptance Model. Perceived security is considered a strong predictor for a new payment technology adoption. This study also contributes to the academic research by illuminating potential directions for future empirical research.

Seyed Abbas Borhani, Jafar Babajani, Iman Raeesi Vanani, Saber Sheri Anaqiz · 5 authors

Considering the capabilities of Blockchain technology, the present study examines the important issue of acceptance of this technology by the producers and users of financial reporting. First, the study has reviewed the available theoretical and experimental foundations and according to technology acceptance model (TAM, henceforth) has presented a theoretical model and extracted the factors affecting the acceptance of this technology in financial reporting. Then, by adopting a qualitative method and analyzing the content of 11 semi-structured interviews, the initial theoretical model is modified and the factors affecting this technique have identified in financial reporting. Finally, by collecting and analyzing 35 questionnaires by applying fuzzy Delphi method, the final model has been given and the view of the preparation and users of financial reporting regarding the acceptance of this technology have been evaluated. Financial reporting embraces blockchain technology, and the main reason for the adoption of this new technology is the perceived usefulness as a result of the positive impact on the qualitative characteristics of information. This scientific research helps to better understand the factors involved in the adoption of new techniques by financial reporting developers and their impact on the current intention and application of the system in the field of financial reporting.

Mohammad Rokibul Kabir, Md. Aminul Islam, Marniati Marniati, Herawati Herawati

Owing to the lack of research in emerging Asian nations, this research aimed to unearth the determinants of blockchain acceptance for supply chain financing by a Bangladeshi financing company called IPDC. Centred on a technology acceptance framework called UTAUT (unified theory of acceptance and use of technology) and open innovation research, an expanded model with a mediating variable is developed for this study. This research work employs the deductive inference method in conjunction with the positivism paradigm. A structural questionnaire was used to gather data, which were then processed through Smart-PLS (partial least square) for SEM (structural equation modeling). The survey includes all the people who are directly or indirectly involved in the supply chain financing platform of IPDC. The study consists of seven direct hypotheses and one mediating hypothesis. The results show that all the direct hypotheses except the impact of social influence on the behavioural intention to use (BINTU) blockchain are significant. The mediating hypothesis indicating the role of BINTU in the relationship between facilitating conditions (FCON) and the actual use of blockchain is also supported. FCON and BINTU together explain 88.7% variation in blockchain use behaviour for supply chain financing. The research advances past findings by employing an expanded UTAUT framework and validating observations with the other relevant studies throughout the world.

Michael Froehlich, Charlotte Kobiella, Albrecht Schmidt, Florian Alt

Engaging first-time users of mobile apps is challenging. Onboarding task flows are designed to minimize the drop out of users. To this point, there is little scientific insight into how to design these task flows. We explore this question with a specific focus on financial applications, which pose a particularly high hurdle and require significant trust. We address this question by combining two approaches. We first conducted semi-structured interviews (n=16) exploring users’ meaning-making when engaging with new mobile applications in general. We then prototyped and evaluated onboarding task flows (n=16) for two mobile cryptocurrency apps using the minimalist instruction framework. Our results suggest that well-designed onboarding processes can improve the perceived usability of first-time users for feature-rich mobile apps. We discuss how the expectations users voiced during the interview study can be met by applying instructional design principles and reason that the minimalist instruction framework for mobile onboarding insights presents itself as a useful design method for practitioners to develop onboarding processes and also to identify when not to.

Emna Mnif, Khaireddine Mouakhar, Anis Jarboui

No abstract is available for this record.

Amit Kumar Bhardwaj, Arunesh Garg, Yuvraj Gajpal

In recent times, organizations are increasingly adopting blockchain technology in their supply chains due to various advantages such as cost optimization, effective and verified record-keeping, transparency, and route tracking. This paper aims to examine the factors influencing the intention of small and medium enterprises (SMEs) in India to adopt blockchain technology in their supply chains. A questionnaire-based survey was used to collect data from 216 SMEs in the northern states of India. The study has considered an integrated technology adoption framework consisting of the Technology Acceptance Model (TAM), Diffusion of Innovation (DOI), and Technology-Organization-Environment (TOE). Using this integrated TAM-TOE-DOI framework, the study has proposed eleven hypotheses related to factors of blockchain technology adoption. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) have been used to test the hypotheses. The results show that relative advantage, technology compatibility, technology readiness, top management support, perceived usefulness, and vendor support have a positive influence on the intention of Indian SMEs to adopt blockchain technology in their supply chains. The complexity of technology and cost concerns act as inhibitors to the technology adoption by SMEs. Furthermore, the three factors, namely, security concerns, perceived ease of use, and regulatory support, do not influence the intention to adopt the technology. The study contributes to filling a significant gap in the academic literature since only a few studies have endeavored to ascertain the technology adoption factors by supply chains of SMEs in a developing country like India. The study has also proposed a novel integrated technology adoption framework that can be employed by future studies. The findings are expected to enable SMEs to understand important factors to be considered for adopting blockchain technology in their supply chains. Furthermore, the study may benefit the blockchain technology developers and suppliers as they can offer customized solutions based on the findings.

Marion Gauthier, Nathalie Brender

Purpose Blockchain is expected to impact reporting and auditing processes. Indeed, the increasing use of blockchain could affect the nature and extent of information available to auditors and how audits are performed. This paper aims to investigate how auditors are assessing the relevance of the current auditing standards in light of the emergent use of blockchain technology. Design/methodology/approach Based on qualitative content analysis, this paper analyzed semi-structured interviews with auditors to understand their shared perception of how the current auditing standards address blockchain’s emergence. Findings The findings reveal a growing demand for information technology (IT) auditing standards, as well as a mismatch in timing between the quickly changing IT environment and the regulators’ slowness in releasing new standards or updating standards. Research limitations/implications The findings reflect the external auditors’ points of view and cannot be generalized to all countries, but future studies should address the development of specific IT-related auditing standards to better fit the fast-evolving technology environment in ways that consider the other stakeholders’ points of view, including those of the standard setters. Practical implications The results of this study show that auditors consider the current auditing standards for IT to be too vague, and they need more guidance on both auditing blockchain and using technologies as audit tools. Originality/value The original contribution of this study lies in the in-depth understanding it provides of the adequacy of the current auditing standards to audit companies using blockchain, which is an under-researched topic.

Tahereh Saheb, Faranak Hosseinpouli Mamaghani

No abstract is available for this record.