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David Dominic Etim

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Review Open access Sep 2026

Perceived Benefits and Barriers to Blockchain Adoption in Nigerian Audit Firms

Blockchain technology has emerged as an important digital innovation with the potential to transform accounting and auditing by improving the availability, reliability, transparency and timeliness of financial information. However, despite its potential, adoption within the auditing profession remains constrained by...

David Dominic Etim · 0 citations

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