The potential impact of blockchain technology on audit practice

Brender, Nathalie (Haute école de gestion de Genève, HES-SO // Haute Ecole Spécialisée de Suisse Occidentale) ; Gauthier, Marion (Haute école de gestion de Genève, HES-SO // Haute Ecole Spécialisée de Suisse Occidentale) ; Morin, Jean-Henry (University of Geneva, Switzerland) ; Salihi, Arbër (University of Geneva, Switzerland)

In today’s debate on the potential disruptive effects of blockchain, audit and control professions are rarely in the spotlight although applications such as smart contracts and distributed ledgers could significantly impact them. We conducted a study based on the grounded theory to understand how auditors in Switzerland anticipate the impacts of blockchain on their activities. Based on our findings, three hypotheses have emerged. First, the potential effect of blockchain on the profession is not fully anticipated. Second, the profession will go through a paradigm shift in two ways: become more IT oriented and forward looking. Finally, the profile of the auditors will change.


Type d'article:
scientifique
Faculté:
Economie et Services
Ecole:
HEG - Genève
Institut:
CRAG - Centre de Recherche Appliquée en Gestion
Classification:
Economie/gestion
Date:
2019-04
Pagination:
25 p.
Publié dans:
Journal of strategic innovation and sustainability
Numérotation (vol. no.):
2019, vol. 14, no 2, pp. 35-59
ISSN:
1718-2077
Ressource(s) externe(s):
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 Notice créée le 2019-05-08, modifiée le 2020-03-25

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