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Blockchain implications for auditing: a systematic literature review and bibliometric analysis

Romildo Silva et al.

The International Journal of Digital Accounting Research2022https://doi.org/10.4192/1577-8517-v22_6article
ABDC B
Weight
0.61

What the paper says

Blockchain technology, smart contracts, and asset tokenization have relevant implications for the auditing environment. This paper evaluates the current stage of blockchain application in auditing, analyzing scientific publications and identifying the impact of what is already a reality and the potential effects of its improvements in audit professionals’ activities performance. The article considers the proposals and suggestions on the leading research indexed by the Scopus and Web of Science databases. We analyzed 374 papers on the topic of blockchain and provide a summary and analysis of the current state of auditing research. The bibliometric analysis was performed using the Bibliometrix R Package and the VOSviewer software. After a systematic study of abstracts and a general review of the papers to only include those directly related to our work’s objectives, we found 78 papers. The work results in a framework of potential and effective implications of blockchain technology for auditing, pointing out several new challenges in terms of skills and knowledge needed in this new reality of audit professionals.

15 citations

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https://doi.org/https://doi.org/10.4192/1577-8517-v22_6

Or copy a formatted citation

@article{romildo2022,
  title        = {{Blockchain implications for auditing: a systematic literature review and bibliometric analysis}},
  author       = {Romildo Silva et al.},
  journal      = {The International Journal of Digital Accounting Research},
  year         = {2022},
  doi          = {https://doi.org/https://doi.org/10.4192/1577-8517-v22_6},
}

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Blockchain implications for auditing: a systematic literature review and bibliometric analysis

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Evidence weight

0.61

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

F · citation impact0.66 × 0.4 = 0.26
M · momentum0.80 × 0.15 = 0.12
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.