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Beyond Compliance: Institutional and Cybersecurity Pathways to Blockchain Audit Readiness in Emerging Financial Systems

Sampson Anomah & Boadu Ayeboafo

Electronic Journal of Information Systems in Developing Countries2026https://doi.org/10.1002/isd2.70061article
ABDC B
Weight
0.37

Abstract

This study investigates blockchain audit readiness in emerging economies using the Technology‐Organization‐Environment framework and Institutional Theory. Drawing on data from 297 financial professionals in Ghana, Egypt, and Kenya, it employs Structural Equation Modeling (SEM) and fuzzy‐set Qualitative Comparative Analysis (fsQCA) to uncover both linear and configurational pathways. SEM results show that organizational readiness and cybersecurity maturity are key predictors, with institutional pressures exerting indirect influence. fsQCA identifies three sufficient condition sets, all anchored by cybersecurity maturity. While the cybersecurity construct reflects general security practices, it does not directly measure blockchain‐native mechanisms. Findings emphasize that readiness arises from strategic alignments of internal capacity, external pressures, and contextual support. The study extends theory by positioning cybersecurity maturity as a foundational enabler and offers practical insights for capacity‐building in resource‐constrained settings. Policy recommendations highlight the need for balanced regulatory frameworks that foster innovation while strengthening digital security and institutional coherence.

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https://doi.org/https://doi.org/10.1002/isd2.70061

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@article{sampson2026,
  title        = {{Beyond Compliance: Institutional and Cybersecurity Pathways to Blockchain Audit Readiness in Emerging Financial Systems}},
  author       = {Sampson Anomah & Boadu Ayeboafo},
  journal      = {Electronic Journal of Information Systems in Developing Countries},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1002/isd2.70061},
}

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Beyond Compliance: Institutional and Cybersecurity Pathways to Blockchain Audit Readiness in Emerging Financial Systems

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.