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A New Era of Audit by Blockchain Technology: Continuous Auditing

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Hendra Devianto

    (Directorate General of Taxes)

  • Mediaty Mediaty

    (Hasanuddin University)

  • Amiruddin Junus

    (Hasanuddin University)

Abstract

Blockchain technology has caused significant disruption across numerous industrial sectors, with accounting and auditing being among the most impacted fields. This study undertakes a systematic literature review (SLR) following PRISMA guidelines to thoroughly explore the current landscape and potential future advancements of continuous auditing through blockchain integration. By systematically analyzing a wide array of sources from academic journals, articles, and related publications, this research identifies pivotal trends, prevailing practices, and emerging opportunities associated with blockchain’s incorporation into continuous auditing methodologies. The review highlights how blockchain can transform traditional audit processes by providing real-time access to immutable financial records, enhancing data integrity, and reducing manual audit tasks. Furthermore, this study addresses the challenges organizations face when adopting blockchain, including technological infrastructure and the need for specialized expertise. As this technology continues to mature, its integration into auditing practices will likely redefine industry standards and elevate the role of auditors in ensuring financial accountability.

Suggested Citation

  • Hendra Devianto & Mediaty Mediaty & Amiruddin Junus, 2025. "A New Era of Audit by Blockchain Technology: Continuous Auditing," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 849-874, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_72
    DOI: 10.2991/978-94-6463-758-8_72
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