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How Will Blockchain Technology Impact Auditing and Accounting? Permissionless vs. Permissioned Blockchain

Liu, Manlu - 2019

Blockchain offers a drastically new way to record, process, and store financial transactions and information, and has … the potential to fundamentally change the landscape of the accounting profession and reshape the business ecosystem. In … this article, we introduce two types (i.e. permissionless and permissioned) of blockchain and layout their technological …

Persistent link: https://www.econbiz.de/10012863554

Public Audit Oversight and Reporting Credibility : Evidence from the PCAOB Audit Inspection Regime

Gipper, Brandon - 2019

This paper studies the impact of public audit oversight on financial reporting credibility. We analyze changes in market responses to earnings news after public audit oversight is introduced, exploiting that the regime onset depends on fiscal-year ends, auditors, and the roll-out of auditor...

Persistent link: https://www.econbiz.de/10012860540

Public Oversight and Reporting Credibility : Evidence from the PCAOB Audit Inspection Regime

Gipper, Brandon - 2020

This paper studies the impact of public audit oversight on financial reporting credibility. We analyze changes in market responses to earnings news after public audit oversight is introduced, exploiting that the regime onset depends on fiscal year-ends, auditors, and the rollout of auditor...

Persistent link: https://www.econbiz.de/10012856104

Financial Reporting and Blockchains : Audit Pricing, Misstatements, and Regulation

Cao, Sean - 2019

collaborative auditing using a federated blockchain can improve verification efficiency for not only transactions recorded on …

Persistent link: https://www.econbiz.de/10012898165

Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing

Cao, Sean Shun; Cong, Lin William; Yang, Baozhong - National Bureau of Economic Research - 2024

blockchain for financial reporting and auditing can improve verification efficiency not only for transactions in private …

Persistent link: https://www.econbiz.de/10015056089

Blockchain's impact on accounting and auditing : a use case on supply chain traceability

Liu, Manlu; Robin, Ashok J.; Wu, Kean; Xu, Jennifer J. - In: Journal of emerging technologies in Accounting 19 (2022) 2, pp. 105-119

Persistent link: https://www.econbiz.de/10014309509

Assessing the solvency of virtual asset service providers : are current standards sufficient?

Saggese, Pietro; Segalla, Esther; Sigmund, Michael; … - 2023

Entities like centralized cryptocurrency exchanges fall under the business category of virtual asset service providers (VASPs). As any other enterprise, they can become insolvent. VASPs enable the exchange, custody, and transfer of cryptoassets organized in wallets across distributed ledger...

Persistent link: https://www.econbiz.de/10014390418

Business Intelligence Facilities with Applications in Audit and Financial Reporting

Homocianu, Daniel - 2014

Getting the performance in audit work currently requires some additional conditions related to the multitude of issues to be analyzed for the same problem, numerous data sources, quality, speed, flexibility, high power of suggestion and automation in reporting activity. This paper presents using...

Persistent link: https://www.econbiz.de/10013046623

Should the Forensic Accounting Profession Be Regulated?

Huber, Wm. Dennis - 2016

Adopting Huber's (2012) argument that forensic accounting has become a profession, this paper examines whether the … forensic accounting profession and the forensic accounting certification industry should be regulated. Several recent studies … have uncovered significant problems within the forensic accounting profession and the forensic accounting certification …

Persistent link: https://www.econbiz.de/10013006791

Forensic Accountants, Codes of Ethics and Forensic Accounting Corporations

Huber, Wm. Dennis - 2016

certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status …. However, there are for-profit forensic accounting corporations that do not disclose their legal status. Not surprising given … accounting corporations have a procedure for enforcing compliance with their Codes of Ethics, many forensic accountants hold …

Persistent link: https://www.econbiz.de/10013006792