Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Blockchain in audit trails: An investigation of how blockchain can help auditors to implement audit trails
Jönköping University, Jönköping International Business School.
Jönköping University, Jönköping International Business School.
2018 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Background: Blockchain have attracted a lot of attention in the last few years. It has been described as a technology that will increase the effectiveness of monitoring and improve the auditability of transactions which would have great implications for accountants and auditors.

Purpose: The purpose of this study is to investigate how blockchain can help auditors to implement audit trails. The aim is to increase awareness about what the blockchain technology is, investigate if blockchain can be used in audit trails and if it can contribute to more cost-effective, reliable and secure audit trail.

Methodology: The study is an exploratory research to increase the knowledge and understanding of blockchain and audit trails. It has a qualitative approach where primary data is collected from a semi-structured interview with Deloitte.

Conclusion: The results indicates that there exists a gap in the literature of previously research on blockchain in relation to audit trails that needs further investigation. Furthermore, this study shows that blockchain is a technology with a lot of potential, but knowledge is still limited. This study concludes that there is too little research conducted to be able to provide any conclusive evidence. Due to findings and limitations of this research, suggestions for further research is provided.

Place, publisher, year, edition, pages
2018. , p. 48
Keywords [en]
Journal entries, Audit trail, Blockchain, Distributed, Ledger, Cryptographically
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-39733ISRN: JU-IHH-FÖA-2-20180563OAI: oai:DiVA.org:hj-39733DiVA, id: diva2:1212665
Supervisors
Examiners
Available from: 2018-06-04 Created: 2018-06-03 Last updated: 2018-06-04Bibliographically approved

Open Access in DiVA

fulltext(777 kB)35 downloads
File information
File name FULLTEXT01.pdfFile size 777 kBChecksum SHA-512
b6f48c377914e011fe1e0bdf6c42bab31f98323f71d48b6f1cb482ef67aba251ba43497fcbf5b490b8762057a6b643fa16129671fb30227d9cc860200becee70
Type fulltextMimetype application/pdf

By organisation
Jönköping International Business School
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 35 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 99 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf