{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,1]],"date-time":"2026-04-01T19:34:02Z","timestamp":1775072042493,"version":"3.50.1"},"reference-count":77,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2017,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title><jats:p>Since 2009, blockchain has served as a potentially transformative information technology expected to be as revolutionary as the Internet. Originally developed as a methodology to record cryptocurrency transactions, blockchain's functionality has evolved into a large number of applications, such as banking, financial markets, insurance, voting systems, leasing contracts, and government service. Despite such advancements, the application of blockchain to accounting and assurance remains under-explored. This paper aims to provide an initial discussion on how blockchain could enable a real-time, verifiable, and transparent accounting ecosystem. Additionally, blockchain has the potential to transform current auditing practices, resulting in a more precise and timely automatic assurance system.<\/jats:p>","DOI":"10.2308\/isys-51804","type":"journal-article","created":{"date-parts":[[2017,6,8]],"date-time":"2017-06-08T22:08:08Z","timestamp":1496959688000},"page":"5-21","source":"Crossref","is-referenced-by-count":541,"title":["Toward Blockchain-Based Accounting and Assurance"],"prefix":"10.2308","volume":"31","author":[{"given":"Jun","family":"Dai","sequence":"first","affiliation":[{"name":"Rutgers, The State University of New Jersey, Newark"},{"name":"Southwestern University of Finance and Economics"}]},{"given":"Miklos A.","family":"Vasarhelyi","sequence":"additional","affiliation":[{"name":"Rutgers, The State University of New Jersey, Newark"}]}],"member":"1112","published-online":{"date-parts":[[2017,6,1]]},"reference":[{"issue":"1","key":"2024073014142768700_i1558-7959-31-3-5-Alles1","doi-asserted-by":"crossref","first-page":"125","DOI":"10.2308\/aud.2002.21.1.125","article-title":"Feasibility and economics of continuous assurance","volume":"21","author":"Alles","year":"2002","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"2","key":"2024073014142768700_i1558-7959-31-3-5-Alles2","doi-asserted-by":"crossref","first-page":"137","DOI":"10.1016\/j.accinf.2005.10.004","article-title":"Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens","volume":"7","author":"Alles","year":"2006","journal-title":"International Journal of Accounting Information Systems"},{"key":"2024073014142768700_i1558-7959-31-3-5-Allison1","unstructured":"Allison, I. 2015. 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