Thesis Collection
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Browsing by Subject "Blockchain"
Now showing items 1-12 of 12
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A cybersecurity control framework for blockchain ecosystems
(Universidad de Huelva, 2019)This paper proposes a cybersecurity control framework for blockchain ecosystems, drawing from risks identified in the practitioner and academic literature. The framework identifies thirteen risks for blockchain implementations, ... -
Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities
(Universidad de Huelva, 2021)This study aims to review the existing literature on audit and tax in the context of emerging technologies, besides providing future research agenda. A meta literature approach by combining bibliometric and content ... -
Auditing with smart contracts
(Universidad de Huelva, 2018)Blockchain-based smart contracts are emerging as a disruptive force that may change the way financial statement audits are performed and delivered. With their potential ability to autonomously execute audit procedures on ... -
Blockchain and Cryptocurrencies – Considerations for Treatment and Reporting for Financial Services Professionals
(Universidad de Huelva, 2019)The rise and continued implementation of cryptocurrencies and other cryptoassets is having, and will continue to have, a disruptive impact on the accounting, federal income taxation, and broader ... -
Blockchain implications for auditing: a systematic literature review and bibliometric analysis
(Universidad de Huelva, 2022)Blockchain technology, smart contracts, and asset tokenization have relevant implications for the auditing environment. This paper evaluates the current stage of blockchain application in auditing, analyzing scientific ... -
Decentralized Finance & Accounting – Implications, Considerations, and Opportunities for Development
(Universidad de Huelva, 2021)The blockchain and cryptoasset sector, since coming to the attention of the mainstream business and financial markets during the bitcoin bull run of 2017, continues to accelerate and evolve rapidly. Decentralized finance ... -
Exploring a new business model for lending processes in the banking sector using Blockchain technology: An Italian case study
(Universidad de Huelva, 2023)Blockchain is a decentralized information technology (IT) architecture that has garnered significant attention across various sectors of the global economy. In the banking sector, blockchain was initially used for ... -
Hope or hype? Blockchain and accounting
(Universidad de Huelva, 2023)Gartner’s hype cycle of technology famously progresses from the "peak of inflated expectations" to the “plateau of productivity” via the “trough of disillusionment”. Accounting researchers and practitioners -like researchers ... -
Ledger to ledger: off- and on-chain auditing of stablecoin
(Universidad de Huelva, 2022)To assess the financial statements of companies that invest in stablecoin, a digital representation of a fiat currency managed and backed by a blockchain, the auditor must collect evidence of transactions from the blockchain ... -
Overview and impact of blockchain on auditing
(Univesidad de Huelva, 2020)Blockchain has become very popular as the underlying technology powering Bitcoin. However, the benefits behind this technology further surpass just supporting cryptocurrencies. Blockchain can be defined as a digital ledger ... -
Sistema de trazabilidad de la cadena de suministro agroalimentario para cooperativas de frutas y hortalizas basado en la tecnología Blockchain
Borrero Sánchez, Juan Diego
(Centro Investigación Información Economía Pública Social y Cooperativa, CIRIEC-España, 2019-02)
Blockchain se ha convertido en una tecnología disruptiva que tiene la capacidad de transformar la industria agroalimentaria, puesto que promete resolver muchos problemas relacionados con la falta de confianza en la ... -
The effect of emergent technologies on accountant`s ethical blindness
(Universidad de Huelva, 2021)The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud has been tied to the profession. While several accounting standards have been established to ...
