Blockchain Technology: the Beginning of a New Era in Reforming Corporate Governance Mechanisms

Akhtar, Tahir

doi:10.1007/s13132-023-01289-7

J Knowl Econ

2023

DOI: 10.1007/s13132-023-01289-7

|View full text |Cite

Blockchain Technology: the Beginning of a New Era in Reforming Corporate Governance Mechanisms

Tahir Akhtar

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2023

2024

Publication Types

Select...

Article5

Relationship

Self Cite0

Independent5

Authors

Journals

Cited by 6 publications

References 79 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Benefit and limitation of using blockchain in smart cities to improve citizen services

Bahrepour,

Maleki

2024

GeoJournal

View full text Add to dashboard Cite

Benefit and limitation of using blockchain in smart cities to improve citizen services

Bahrepour,

Maleki

2024

GeoJournal

View full text Add to dashboard Cite

An Efficient E-Voting System for Business Intelligence Innovation Based on Blockchain

2023

J Knowl Econ

View full text Add to dashboard Cite

Business intelligence (BI) is driven by data and provides valuable business insights and decision support through data analysis, mining, and visualization. The application of blockchain technology in electronic voting can make the voting process more fair and transparent. This is because the decentralized nature of blockchain technology ensures that voting data is not lost due to a single central server failure and also mitigates the risk of data tampering. However, electronic voting still faces security issues that are not easily resistant to quantum attacks. To address these challenges, we propose post-quantum cryptography and verifiable random functions for secure and efficient business intelligence electronic voting. Firstly, we propose a post-quantum verifiable random function algorithm that can resist quantum computer attacks. Secondly, we introduce a consensus algorithm based on random functions to achieve fast and efficient consensus. Thirdly, we propose a blockchain architecture based on the consensus algorithm to achieve secure and efficient blockchain applications. By integrating post-quantum verifiable random functions, consensus algorithms, and blockchain technology, we present an efficient business intelligence electronic voting system. Implementation and comparison with relevant designs demonstrate that this system provides efficient and secure electronic voting services for business intelligence users. Furthermore, the efficient consensus algorithm can be utilized to improve other blockchain applications or decentralized applications.

show abstract

Bridging the trust gap in financial reporting: the impact of blockchain technology and smart contracts

Rawashdeh

2024

JFRA

View full text Add to dashboard Cite

Purpose This study aims to examine the role of blockchain technology (BCT) in trust in financial reporting (TFR) and the use of smart contracts (USC). It aims to ascertain the mediating role of USC in the relationship between BCT and TFR, thereby contributing to the limited empirical literature in this domain. Design/methodology/approach Based on a sample of the accountants’ familiarity with BCT, a structural equation model was constructed and analyzed using AMOS 24. The model proposes and tests relationships between BCT, USC and TFR. Findings The study highlights BCT’s significant positive influence on TFR, with USC mediating this effect. It provides empirical evidence that supports the transformative potential of BCT and USC in enhancing TFR. Practical implications These findings have significant implications for practitioners, regulatory bodies and policymakers. By highlighting the effectiveness of BCT and USC in fostering TFR, the study makes one aware of strategies to mitigate financial malpractices. It promotes the adoption of BCT in accounting practices. Originality/value This study addresses a gap in the literature by investigating the complex interplay of BCT, USC and TFR. It offers a unique perspective by exploring the mediating role of USC, thereby enhancing our understanding of the mechanisms through which BCT can foster TFR.

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.

Blockchain Technology: the Beginning of a New Era in Reforming Corporate Governance Mechanisms

Cited by 6 publications

References 79 publications

Benefit and limitation of using blockchain in smart cities to improve citizen services

Benefit and limitation of using blockchain in smart cities to improve citizen services

An Efficient E-Voting System for Business Intelligence Innovation Based on Blockchain

Bridging the trust gap in financial reporting: the impact of blockchain technology and smart contracts

Contact Info

Product

Resources

About