The interaction of blockchain technology, audit process, and the International Financial Reporting Standards
Arash Arianpoor and Seyed Abbas Borhani
| Year of publication: |
2025
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|---|---|
| Authors: | Arianpoor, Arash ; Borhani, Seyed Abbas |
| Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1839-5465, ZDB-ID 2457099-0. - Vol. 38.2025, 1, p. 35-58
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| Subject: | Audit process | Audit process improvement | Blockchain | Fuzzy Delphi method | International Financial Reporting Standards (IFRS) | Qualitative characteristics | IFRS | Wirtschaftsprüfung | Financial audit | Prozessmanagement | Business process management | Standardisierung | Standardization | Einführung | Implementation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARJ-01-2024-0020 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015420633