Dyball, Maria Cadiz; Seethamraju, Ravi - In: Accounting, Auditing & Accountability Journal 35 (2021) 7, pp. 1656-1684
Purpose: The paper reports on a study that investigated the (potential) impact of client use of blockchain technology on financial statement audits of Australian accounting firms. Design/methodology/approach: Data were primarily collected from semi-structured interviews with a range of...