會計和稽核中的區塊鏈簡介

Blockchain is one of the popular emerging technologies that interests academic researchers and practitioners in the recent decade in various business domains, such as supply chain (e.g., Saberi, Kouhizadeh, Sarkis, and Shen 2019), finance (e.g., Tapscott and Tapscott 2017a), marketing (e.g., Tapscott and Tapscott 2017b), accounting (e.g., Liu,Wu, and Xu 2019) and auditing (e.g., Dai and Vasarhelyi 2017). Its decentralized, persistent, transparent, traceable (auditable), and immutable characteristics, supported by the underlying mechanisms of cryptographic hash functions, asymmetric-key cryptography, and different consensus mechanisms (Yaga, Mell, Roby, and Scarfone 2019; Zheng, Xie, Dai, Chen, and Wang 2017), make it excellently applicable to information-sharing and transaction-recording activities.

Reference Format:
Hsieh, S.F., 2021, Introduction to Blockchain in Accounting and Auditing, International Journal of Computer Auditing , Vol.3, No.1, pp.37-39.
https://doi.org/10.53106/256299802021120301006
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出版機會：
國際計算機審計雜誌（EBSCO List Journal）
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