A clearer understanding of how blockchain may transform audit evidence, internal control, assurance quality, fraud risk, accountability, and auditor judgment is offered, offering a clearer understanding of how the field shows high scientific visibility but still requires stronger theoretical integration, evaluative sta...
Javier Gamboa-Cruzado, Erik Loayza-Zarate, Gerson Loayza-Leon et al.· Administrative Sciences· 0 citations
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