Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Auditing with Blockchain Technology from the Knowledge Perspective

Document Type : Original Article

Authors
Amir Heidari 1
Bahareh Banitalebi Dehkordi 2
1 Department of Accounting, ShK.C., Islamic Azad University, Shahrekord, Iran
2 Department of Accounting,Shahrekord Branch, , Islamic Azad University, Shahrekord,Iran
10.22034/jista.2025.527561.1048
Abstract
Blockchain technology, as an emerging business model, has been able to change interactions between organizations and has played a very effective role in transparency, increasing trust, and increasing the auditability of accounting information. Therefore, the purpose of this study is to introduce and explain the concept and function of blockchain technology and its components, as well as how to interact and apply it in the field of auditing from a knowledge perspective based on a philosophical and scientific approach, and based on the historical method of cognition. The required resources have been identified and used through a review of archival documents and evidence that are the result of empirical research, as well as theoretical foundations and research background in a library method. The research findings show that, in addition to the need to strengthen the blockchain literature, encouraging stakeholders such as experts, system designers/developers, and policymakers to collaborate in designing blockchain ecosystems can be effective in line with digital transformation and appropriate to the field of accounting and auditing.
Keywords
Blockchain
Auditing
Knowledge Approach

Subjects

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  • Receive Date 01 February 2025
  • Revise Date 29 May 2025
  • Accept Date 02 September 2025
  • Publish Date 22 June 2025