Please use this identifier to cite or link to this item: http://hdl.handle.net/10125/59363

Blockchain: Opportunity to Improve Financial Reporting and Corporate Governance

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Title:Blockchain: Opportunity to Improve Financial Reporting and Corporate Governance
Authors:Lewtan, Jacob
McManus, Joseph
Roohani, Saeed
Keywords:Blockchain
Bitcoin
corporate governance
financial reporting
Transparency
Monitoring

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Date Issued:01 Sep 2018
Abstract:This paper explains how Blockchain technology and cryptocurrency could be enhancing the financial reporting process, and therefore improve corporate governance model of transparency and monitoring. The technology and forces behind the adoption of Blockchain are discussed as they relate to accounting, auditing and corporate governance. To demonstrate such applications examples from revenue recognition are used to illustrate how Blockchain can improve financial reporting, and transparency and monitoring aspects of the corporate governance.
URI:http://hdl.handle.net/10125/59363
Appears in Collections: 05 Corporate Governance


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