Using Blockchain to Aggregate and Share Misconduct Issues across the Accounting Profession

IF 0.8 Q4 BUSINESS, FINANCE Current Issues in Auditing Pub Date : 2018-07-01 DOI:10.2308/CIIA-52184
Mark D. Sheldon
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引用次数: 31

Abstract

A perennial challenge in the accounting profession is how to aggregate and share instances of practitioner misconduct among numerous relevant parties. At present, both the American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy (NASBA) offer solutions for centralized collection of misconduct, but both likely experience issues with incomplete reporting from key constituents. I propose a novel use of blockchain technology to address this issue, such that all key parties in the accounting profession leverage an accountancy blockchain to aggregate and share instances of practitioner misconduct across the country on a nearly real-time basis. Such a network creates an immutable record of misconduct and allows key constituents in the accounting profession to work together and share information as peers without the risk of one party taking control of the ledger. I close by discussing blockchain-specific roadblocks to realizing this proposed model.
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使用区块链汇总和分享整个会计行业的不当行为问题
会计行业的一个长期挑战是如何在众多相关方之间汇总和分享从业人员不当行为的实例。目前,美国注册会计师协会(AICPA)和美国国家会计委员会协会(NASBA)都提供了集中收集不当行为的解决方案,但两者都可能遇到关键成分报告不完整的问题。我提出了一种新颖的区块链技术来解决这个问题,这样会计行业的所有关键方都可以利用会计bb1来几乎实时地汇总和分享全国范围内从业人员不当行为的实例。这样的网络创建了一个不可变的不当行为记录,并允许会计行业的关键组成部分作为同行一起工作和共享信息,而不会有一方控制分类账的风险。最后,我讨论了实现这一模型的区块链特定障碍。
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来源期刊
Current Issues in Auditing
Current Issues in Auditing BUSINESS, FINANCE-
CiteScore
1.60
自引率
12.50%
发文量
19
期刊最新文献
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