Auditing and Examining Blockchain Information

Castonguay, John “Jack”

doi:10.1108/978-1-83982-198-120211027

The Emerald Handbook of Blockchain for Business 2021

DOI: 10.1108/978-1-83982-198-120211027

|View full text |Cite

Auditing and Examining Blockchain Information

John “Jack” Castonguay¹

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2024

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

References 4 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East

Elmaasrawy,

Tawfik,

Abdul-Rahaman

2024

JFRA

View full text Add to dashboard Cite

Purpose This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence. Design/methodology/approach The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses. Findings The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs. Research limitations/implications This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs. Practical implications There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence. Originality/value To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.

show abstract

Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East

Elmaasrawy,

Tawfik,

Abdul-Rahaman

2024

JFRA

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Auditing and Examining Blockchain Information

Cited by 1 publication

References 4 publications

Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East

Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East

Contact Info

Product

Resources

About