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)....