How Blockchain Innovation could affect the Audit Profession: A Qualitative Study

Abstract

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Analysis of the Risks of Using the Blockchain Technology in the Accounting and Audit of a Fuel and Energy Complex Enterprise

“…Managers should not underestimate possible problems with acceptance and motivation among employees. Too often IT projects fail because of these obstacles, which could be reduced by, for example, early, clearly notified pilots in the energy industry (Elommal and Manita, 2022).…”

“…According to Elommal and Manita (2022), blockchain is a decentralized, electronic, replicated, and distributed file in which transactions are recorded using peer-to-peer protocols; it is fast digital communication, huge computing power, and advanced encryption technology. It uses computers that are independent of each other and connected to each other to create a network over the Internet (Britchenko, and Saienko, 2017).…”

“İşletme ve Ekonomi Perspektifinden” Sanal Dünyada Var Olmak

“…Aşağıda bilgi teknolojileri kullanılarak denetim iş ve işlemleri üzerinde yapılan dijitalleşme tabanlı bazı çalışmalara yer verilmiştir. Elommal & Manita (2022), blockchain teknolojisinin denetçiler üzerindeki etkisini araştırmak üzere Deloitte, PricewaterhouseCoopers(PWC), Ernst & Young(E&Y), KPMG ve Mazars denetim şirketlerinde çalışan 17 denetçi üzerinde nitel bir araştırma yapmıştır. Araştırma sonucunda blockchain teknolojisinin; bir denetçinin zamandan tasarruf etmesine ve denetimlerinin verimliliğini artırmasına, örnekleme tekniklerine dayalı bir denetim yerine tüm evreni kapsayan bir denetimi tercih etmesine, denetimi test etmek yerine test kontrollerine odaklamasına olanak tanıdığı gibi sonuçlara ulaşılmıştır.…”

Blockchain in accounting and auditing: unveiling challenges and unleashing opportunities for digital transformation in Egypt

“…BT research is essential to practitioners, academics, organizations, regulators and standard-setting bodies (Fosso Wamba and Guthrie, 2020; Lombardi et al, 2022). However, the impact of BT on auditing is relatively unexplored (Elommal and Manita, 2021;Ali et al, 2020;Helliar et al, 2020;Troshani et al, 2019). Furthermore, most research is conceptual, and most studies are conducted in a specific geographic region (Lombardi et al, 2022).…”

“…BT research is essential to practitioners, academics, organizations, regulators and standard-setting bodies (Fosso Wamba and Guthrie, 2020; Lombardi et al ., 2022). However, the impact of BT on auditing is relatively unexplored (Elommal and Manita, 2021; Ali et al. , 2020; Helliar et al.…”