1
Assistant professor of Accounting, Islamic Azad University, Firoozkooh Branch, Firoozkooh,Iran
2
Associate Professor of Accounting, Islamic Azad University, Damavand Branch, Damavand,Iran
3
Ph.D.student of Accounting,Islamic Azad University, Firoozkooh Branch, Firoozkooh,Iran
Abstract
The development of information technology is one of the inseparable pillars of today's world, so that every year new patterns and technologies are added to human life. New technologies such as high-speed blockchain technology in information processing and analysis, high information security, the possibility of electronic information exchange, providing high quality information, providing the ability to compare information, respond and make the right decision. Blockchain provides a very new way to record, process and store transactions and financial information and can change the outlook for the accounting, auditing and business professions. Because of the current problems of accounting, auditing and reporting with a multitude of problems such as inefficiency, inadequate analysis and improper dissemination of information among users facing commercial markets and users of business information need arrangements and conditions to increase the transparency of the reporting process. Therefore, achieving a suitable business information system is very important to solve these problems and issues. In this direction, information technology is one of the useful tools used and the development of information and communication technology paves part of the improvement path. Blockchain is considered as a new technology that affects the auditing profession from the perspective of many experts.
Abreu, P. W., Aparicio, M., & Costa, C. J. (2018). Blockchain technology in the auditing environment. Presented at the 13th Iberian Conference on Information Systems and Technologies (CISTI).
Antipova, T. (2018). Using Blockchain Technology for Government Auditing. Presented at the 13th Iberian Conference on Information Systems and Technologies (CISTI).
Appelbaum, D., & Nehmer, R. A. (2017, July 7). Designing and Auditing Accounting Systems Based on Blockchain and Distributed Ledger Principles.
Barzegar, Ghodratollah and Alireza Ahmadi, (1399), Auditing in the Blockchain World, Fourth National Conference on Research in Accounting and Management.
Borhani, Seyed Abbas, (1400), The model of using blockchain technology to improve the performance of accounting, auditing and financial reporting in Iran, PhD thesis, Allameh Tabatabaei University.
Cavalli-Sforza, V and Ortolano, L (1984) Delphi forecasts of land use: transportation interactions, Journal of Transportation Engineering, Vol 110, No 3, pp 324-339.
Chartered Professional Accountants Canada(CPA CANADA)& American Institute Of CPAs(AICPA).(2017). Blockchain Technology and Its Potential Impact on the Audit and Assurance Profession.
Cheng, C.H. & Lin, Y. (2002). Evaluating the best main battle tank using fuzzy decision theory with linguistic criteria evaluation. European Journal of Operational Research, 142, 174-186.
Davani, Gholam Hossein, (1398), The future of accounting profession in the light of cloud computing and blockchain, Accountant Monthly, year 35, consecutive numbers 326 and 327.
Day, Jun,Yunsen Wang, and Miklos A. VaVasarhelyi. (2017). Blockchain: An Emerging Solution for Fraud Prevention, The CPA Journal.
Dai, J. (2017). Three Essays on Audit Technology: Audit 4.0, Blockchain, and Audit App (Doctor of Philosphy). Rutgers, The State University of New Jersey, New Jersey.
(2018). Us Audit Quality Report, Our responsibility, our commitment.
(2017). Blockchain Technology and Its Potential Impacton the Audit andAssurance Profession.
Desplebin, Olivier, Gulliver Lux and Nicolas Petit, (2021), To Be or Not To Be: Blockchain and The Future of Accounting and Auditing, DOI: 10,1111/1911-3838,12265.
Drane,J.(2016). Wait,blockchains needaudited?!?
Elommal, Najoua and Riadh Manita, (2021), How Blockchain Innovation Could Affect the Audit Profession: A Qualitative Study, Journal of Innovation Economics & Management, 2021/0 prepublication.
Ferri, Luca and et all, (2020), Ascertaining Auditors Intentions to Use Blockchain Technology: Evidence from the Big Accountancy Firms in Italy, Meditari Accountancy Research.
Gregor, Dale Mc and Riley Carpenter, (2020), Potential Threats for the Auditing Profession, Audit Firms and Audit Processes Inherent in Using Emerging Technology, Conference paper in Business and Management Review, December 2020.
Inghirami, I.E, (2019), Accounting Information System in Time of blockchain, Italy, University of Milano-Bicocca, Academia. Edu.
Kashanipour, Mohammad and Hossein Lotfi, (1398), Blockchain Technology in Accounting and Auditing, 17th National Conference on Accounting, October 2017, Farabi Campus, University of Tehran.
Kwilinski, A.(2019).Implementation of blockchain technology in accounting sphere. Academy of Accounting and Financial Studies Journal,23,1-6.
Lee, H., Lin, Y., Petway, J. R., Settele, J., & Lien, W. (2018). Consumption-Based Blockchain Accounting of Telecoupled Global Land Resource Debtors and Creditors. Environments, 5(51). https://doi.org/doi:10.3390/environments5040051.
Levenby, R & Sahlin, E .(2018). Blockchain in audit trails - An investigation of how blockchain can help auditors to implement audit .
Liu, , Wu, K., & Xu, J.(2019). How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain .Current Issues in Auditing,Volume13,Number2.
O’Leary, D. E. (2017). Configuring blockchain architectures for transaction information in blockchain consortiums: The case of accounting and supply chain systems.Intell Sys Acc Fin Mgmt, 24, 138–147. https://doi.org/10.1002/isaf.1417On Blockchain Auditability. (2016, November 14). The Bitfury Group.
Pakravan, Loghman, (1397), China Blockchain Technology and its Potential Impacts on the Auditing Profession.
Potekhina, A., & Riumkin, I. (2017). Blockchain – a new accounting paradigm (Master degree thesis) . Umeå School of Business and Economics.
Psaila, S.(2017). Blockchain: A Game Changer for Audit Processes? Deloitte Malta Article.
Rong-Ruey,D.,Chee W. Chow, Huiling Chen, 2006, Strategy ITS Applications for Planning and Control, And Firm Performance The Impact of Impediments to IT Implementation, Information & Management 43. pp. 939-949.
Saghafi, Ali and Jamalianpour, Mozaffar, (1397), Blockchain and the Future of Accounting and Auditing, Accountant Journal, No. 313, June 1397.
Schmitz, Jana, Giulia Leoni, (2019), Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda, Australian Accounting Review.
Silva, Romildo, Helena Inacio and Rui Pedro Marques, (2021), Effective and Potential Implications of Blockchain Technology for Auditing, World Conference on Information Systems and Technologies (CIST), AISC1368.
Simoyama, F. de O., Grigg, I., Bueno, R. L. P., & de Oliveira, L. C. (2017). Triple entry ledgers with blockchain for auditing. Int. J. Auditing Technology, 3 (3), 163–183.
Yu, Ting, Zhiwei Lin and Qingliang Tang, (2019), Blockchain: The Introduction and Its Application in Financial Accounting, The Journal of Corporate Accounting & Finance.
Hoseini,S. A. , Khanmohammadi,M. and Tootchi Fatidehi,M. (2021). Blockchain Technology and its Impact on the Auditing Profession and Reassurance Services. International Journal of Financial Technology Perspective, 2(3), 13-25.
MLA
Hoseini,S. A. , , Khanmohammadi,M. , and Tootchi Fatidehi,M. . "Blockchain Technology and its Impact on the Auditing Profession and Reassurance Services", International Journal of Financial Technology Perspective, 2, 3, 2021, 13-25.
HARVARD
Hoseini S. A., Khanmohammadi M., Tootchi Fatidehi M. (2021). 'Blockchain Technology and its Impact on the Auditing Profession and Reassurance Services', International Journal of Financial Technology Perspective, 2(3), pp. 13-25.
CHICAGO
S. A. Hoseini, M. Khanmohammadi and M. Tootchi Fatidehi, "Blockchain Technology and its Impact on the Auditing Profession and Reassurance Services," International Journal of Financial Technology Perspective, 2 3 (2021): 13-25,
VANCOUVER
Hoseini S. A., Khanmohammadi M., Tootchi Fatidehi M. Blockchain Technology and its Impact on the Auditing Profession and Reassurance Services. IJFTP, 2021; 2(3): 13-25.
