Blockchain and its implications for auditing: a research on the changing role of the auditor

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dc.contributor.advisorAernoudts, R.H.R.M.
dc.contributor.authorKlomp, Wouter
dc.date.issued2020-07-13
dc.description.abstractBlockchain technology has been around for a while. There are different studies that describe how blockchain technology may have a disruptive effect on the audit profession, but these studies are not backed by empirical evidence. Therefore, this study is an exploratory research that aims to research the implications blockchain technology may have for the audit profession with the following research question: “How may blockchain technology affect the current role of auditors?” The results show that the current role of auditors is not affected by blockchain technology. Auditors have no experience with blockchain, do not know how to audit blockchain and do not believe blockchain technology will have a disruptive effect on the audit profession. Several concepts that are holding back the adaptation of blockchain technology by the audit profession are obtained through the research. These concepts may form the basis for future research on this topic.en_US
dc.embargo.lift10000-01-01
dc.embargo.typePermanent embargoen_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/10391
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationCorporate Finance & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleBlockchain and its implications for auditing: a research on the changing role of the auditoren_US
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