Blockchain implications for auditing: a systematic literature review and bibliometric analysis
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[1] Universidade de Aveiro
Universidade de Aveiro
Vera Cruz, Portugal
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- Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 22, Nº. 28, 2022, págs. 163-192
- Idioma: inglés
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Resumen
Blockchain technology, smart contracts, and asset tokenization have relevant implications for the auditing environment. This paper evaluates the current stage of blockchain application in auditing, analyzing scientific publications and identifying the impact of what is already a reality and the potential effects of its improvements in audit professionals’ activities performance. The article considers the proposals and suggestions on the leading research indexed by the Scopus and Web of Science databases. We analyzed 374 papers on the topic of blockchain and provide a summary and analysis of the current state of auditing research. The bibliometric analysis was performed using the Bibliometrix R Package and the VOSviewer software. After a systematic study of abstracts and a general review of the papers to only include those directly related to our work’s objectives, we found 78 papers. The work results in a framework of potential and effective implications of blockchain technology for auditing, pointing out several new challenges in terms of skills and knowledge needed in this new reality of audit professionals.
