Accounting and auditing with blockchain technology and artificial Intelligence: A literature review

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-03-01 DOI:10.1016/j.accinf.2022.100598
Hongdan Han, Radha K. Shiwakoti, Robin Jarvis, Chima Mordi, David Botchie
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引用次数: 44

Abstract

This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice and how professionals can use blockchain data to improve decision-making, based on the qualities of immutability, append-only, shared, verified, and agreed-upon (i.e., consensus-driven) blockchain data. The multi-party validation of blockchain protocols adds real-time trusted data for the AI systems used by auditors to improve assurance and efficiency. This review summarizes four themes emerging from the literature focusing on how blockchain technology has changed record-keeping in accounting: event approach to accounting; real-time accounting; triple entry-accounting and continuous auditing. The research interprets the findings using agency theory and stakeholder theory to advance how using blockchain to mitigate information asymmetry and improve stakeholder collaborations is understood. The investigation also summarizes the challenges and clarifies organizations’ reasons to be cautious about adopting blockchain. Lastly, the study suggests that future researchers use this study in two ways that enrich blockchain literature: first, to apply the themes and answer the questions identified within this review to improve the business methods of practitioners and policymakers; and second, to encourage stakeholders such as practitioners, system designers/developers, and policymakers to collaborate in designing blockchain ecosystems that suit accounting and auditing as they transform digitally.

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区块链技术和人工智能的会计和审计:文献综述
本文调查了区块链技术将如何影响会计的已发表工作,特别是人工智能审计。目的是研究区块链技术如何提高会计实践中的透明度和信任,以及专业人员如何使用区块链数据来改善决策,基于区块链数据的不变性、仅附加性、共享性、验证性和一致性(即共识驱动)。区块链协议的多方验证为审计师使用的人工智能系统添加了实时可信数据,以提高保证和效率。这篇综述总结了文献中出现的四个主题,重点是区块链技术如何改变会计记录:会计的事件法;实时会计;三分录会计和持续审计。该研究使用代理理论和利益相关者理论来解释这些发现,以促进人们对如何使用区块链来缓解信息不对称和改善利益相关者合作的理解。调查还总结了这些挑战,并澄清了组织对采用区块链持谨慎态度的原因。最后,该研究建议未来的研究人员以两种方式使用这项研究,以丰富区块链文献:首先,应用主题并回答本综述中确定的问题,以改进从业者和决策者的商业方法;其次,鼓励从业者、系统设计者/开发人员和政策制定者等利益相关者合作设计区块链生态系统,以适应数字化转型中的会计和审计。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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