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What is Blockchain and AI in Accounting Review about?

This paper surveys the published literature on how blockchain technology could impact accounting practices, particularly AI-enabled auditing. The authors investigate how blockchain can improve transparency and trust in accounting by providing immutable, append-only, verified transaction records. They identify four emerging themes: 1) a real-time event-driven approach to accounting; 2) real-time accounting; 3) triple entry accounting; and 4) continuous auditing. The study analyzes these themes through the le

Author

Eman Abasiry

Language

EN