Blockchain: Opportunity to Improve Financial Reporting and Corporate Governance

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2018-09-01
Authors
Lewtan, Jacob
McManus, Joseph
Roohani, Saeed
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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.
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Blockchain, Bitcoin, corporate governance, financial reporting, Transparency Monitoring, distributed ledger technology, distributed ledger
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