ANALYSIS OF BLOCKCHAIN TECHNOLOGY AS A TOOL FOR ENHANCING AUDIT QUALITY
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Abstract
Auditing plays an indispensable role in ensuring the sustainable and proper functioning of organizations. Recent evidence suggests that blockchain technology can significantly contribute to overcoming current limitations associated with low audit quality. As a technology centered on data security and trust, blockchain offers a reliable environment for recording and verifying financial information, positioning it as a valuable resource for strengthening quality control in auditing processes. This study aims to conduct a bibliometric and systematic analysis of the scientific literature addressing terms such as blockchain and audit quality, based on publications indexed in the Web of Science database. The research addresses theoretical and methodological aspects, focusing on identifying countries with the highest scientific output, influential authors, leading journals, and the most used keywords. The results indicate that the most productive countries are the United States and China. The journals with the highest number of publications include IEEE Access, Electronics, IEEE Internet of Things Journal, and the International Journal of Accounting Information Systems. The analysis revealed five major trends demonstrating that blockchain enhances audit quality by improving security and privacy, facilitating regulatory compliance, increasing efficiency and effectiveness, strengthening IT competencies, and promoting sustainability, thus redefining the assurance paradigm.
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