Effect of audit client's use of blockchain technology on auditing accounting estimates : evidence from the Middle East
Hamada Elsaid Elmaasrawy, Omar Ikbal Tawfik and Abdul-Rashid Abdul-Rahaman
| Year of publication: |
2025
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|---|---|
| Authors: | Elmaasrawy, Hamada Elsaid ; Tawfik, Omar Ikbal ; Rahaman, Abdul Rashid Abdul |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 23.2025, 2, p. 617-638
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| Subject: | Accounting estimate | Blockchain technology | Control risk | Inherent risk | Professional judgment | Blockchain | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Risikomanagement | Risk management | Mittlerer Osten | Middle East | Risiko | Risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFRA-08-2023-0499 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015418949