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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dc.contributor.author Lewtan, Jacob
dc.contributor.author McManus, Joseph
dc.contributor.author Roohani, Saeed
dc.date.accessioned 2018-11-27T19:18:09Z
dc.date.available 2018-11-27T19:18:09Z
dc.date.issued 2018-09-01
dc.identifier.uri http://hdl.handle.net/10125/59363
dc.description.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.
dc.subject Blockchain
dc.subject Bitcoin
dc.subject corporate governance
dc.subject financial reporting
dc.subject Transparency Monitoring
dc.subject distributed ledger technology
dc.subject distributed ledger
dc.title Blockchain: Opportunity to Improve Financial Reporting and Corporate Governance
Appears in Collections: 05 Corporate Governance


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