Integration of Blockchain Technology in Auditing Practices-Bibliometric Analysis

被引:0
|
作者
de Almeida, Ermelinda Nazare Antonio [1 ]
Marques, Joao Alexandre Lobo [1 ]
机构
[1] Univ St Joseph, Macau, Peoples R China
关键词
Blockchain Technology; Auditing; Bibliometric Analysis; Vosviewer Software;
D O I
10.1145/3691422.3691440
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
The potential of blockchain technology extends beyond cryptocurrencies and has the power to transform various sectors, including accounting and auditing. Its integration into auditing practices presents opportunities arid challenges, and auditors must navigate new standards and engage with clients effectively. Blockchain technology provides tamper-proof record-keeping and fraud prevention, enhancing efficiency, transparency, and security in domains such as finance, insurance, healthcare, education, e-voting, and supply chain management. Tins paper conducts a bibliornetric analysis of blockchain technology literature to gain insights into the current state and future directions of blockchain technology in auditing. The study identifies significant research themes and trends using keyword and citation analysis. The Vosviewer software was used to analyze the data and visualize the results. Findings reveal significant growth in blockchain research, particularly from 2021 onwards, with China emerging as a leading contributor, followed by the USA, India, and the UK. This study provides valuable insights into current trends, key contributors, and global patterns in blockchain technology research within auditing practices, and future research may explore thematic areas in greater depth.
引用
收藏
页码:54 / 59
页数:6
相关论文
共 50 条
  • [41] Mapping the research trends on blockchain technology in food and agriculture industry: A bibliometric analysis
    Niknejad, Naghmeh
    Ismail, Waidah
    Bahari, Mahadi
    Hendradi, Rimuljo
    Salleh, Ahmad Zaki
    ENVIRONMENTAL TECHNOLOGY & INNOVATION, 2021, 21
  • [42] Artificial Intelligence and Blockchain Integration in Business: Trends from a Bibliometric-Content Analysis
    Kumar, Satish
    Lim, Weng Marc
    Sivarajah, Uthayasankar
    Kaur, Jaspreet
    INFORMATION SYSTEMS FRONTIERS, 2023, 25 (02) : 871 - 896
  • [43] Artificial Intelligence and Blockchain Integration in Business: Trends from a Bibliometric-Content Analysis
    Satish Kumar
    Weng Marc Lim
    Uthayasankar Sivarajah
    Jaspreet Kaur
    Information Systems Frontiers, 2023, 25 : 871 - 896
  • [44] Accounting and auditing with blockchain technology and artificial Intelligence: A literature review
    Han, Hongdan
    Shiwakoti, Radha K.
    Jarvis, Robin
    Mordi, Chima
    Botchie, David
    INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, 2023, 48
  • [45] THE APPLICATION OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING AND AUDITING: EXPERIENCE OF UKRAINE AND KAZAKHSTAN
    Matskiv, Halyna
    Smirnova, Iryna
    Malikova, Ainelya
    Puhachenko, Olha
    Dubinina, Maryna
    FINANCIAL AND CREDIT ACTIVITY-PROBLEMS OF THEORY AND PRACTICE, 2023, 1 (48): : 180 - 192
  • [46] A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis
    Johri, Amar
    Singh, Raj Kumar
    COGENT BUSINESS & MANAGEMENT, 2024, 11 (01):
  • [47] Blockchain Technology: Benefits, Challenges, Applications, and Integration of Blockchain Technology with Cloud Computing
    Habib, Gousia
    Sharma, Sparsh
    Ibrahim, Sara
    Ahmad, Imtiaz
    Qureshi, Shaima
    Ishfaq, Malik
    FUTURE INTERNET, 2022, 14 (11):
  • [48] Blockchain Technology for Sustainable Supply Chains: A Bibliometric Study
    Ramirez, Javier
    Gallego, Girlesa
    Niebles-Nunez, William
    Tirado, Johny Garcia
    JOURNAL OF DISTRIBUTION SCIENCE, 2023, 21 (06): : 119 - 129
  • [49] Blockchain and energy: A bibliometric analysis and review
    Ante, L.
    Steinmetz, F.
    Fiedler, I.
    RENEWABLE & SUSTAINABLE ENERGY REVIEWS, 2021, 137
  • [50] Bibliometric Analysis of Blockchain in the Healthcare Domain
    Garg S.
    Kaushal R.K.
    Kumar N.
    Verma A.
    Intelligent and Converged Networks, 2023, 4 (04): : 305 - 312