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Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy

Ferri, Luca; Spanò, Rosanna; Ginesti, Gianluca; … - In: Meditari Accountancy Research 29 (2020) 5, pp. 1063-1087

Purpose This study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in Italy, this study examines the factors that motivate auditors to use blockchain technology (BT)....

Persistent link: https://www.econbiz.de/10014937030

Special issue: accounting, accountability and assurance : blockchain and new forms of digital currency

Spanò, Rosanna (ed.); Massaro, Maurizio (ed.); … - 2022

Persistent link: https://www.econbiz.de/10013411058

Blockchain in accounting, accountability and assurance : an overview

Spanò, Rosanna; Massaro, Maurizio; Ferri, Luca; Dumay, John - In: Accounting, auditing & accountability journal 35 (2022) 7, pp. 1493-1506

Persistent link: https://www.econbiz.de/10013411584

Blockchain for value creation in the healthcare sector

Spanò, Rosanna; Massaro, Maurizio; Iacuzzi, Silvia - In: Technovation : the international journal of … 120 (2023), pp. 1-10

Persistent link: https://www.econbiz.de/10014476543