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A framework for dynamic blockchain-based data auditing

delete2025-01-24
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Z
Zihao Liu
DOI:10.1016/j.accinf.2025.100737delete
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Abstract

Abstract

En 中文
• This study discusses the consistency issues between on-chain and off-chain data in the application of blockchain in auditing. • The study proposes a dynamic validation model for for blockchain data and enterprise information system data. • The model effectively deal with the “mapping problem” between blockchain data and the real world. • The study provides valuable insights to promote synergy between blockchain technology and auditing.

Journal

International Journal of Accounting Information Systems cover
International Journal of Accounting Information Systems
IF:
6
Papers:
821
Citations:
1.4K

Organization

N
Nanjing University of Science and Technology
Scholars:
5.6K
Papers: 2.2K
Citations: 25
C
Chongqing University of Technology
Scholars:
5.8K
Papers: 3.5K
Citations: 3