Abstract

The purpose of this research is to identify the implications of blockchain technology on the auditing profession. By conducting interviews with current professionals in the auditing profession, as well as those in academic with a background in auditing, primary data was collected to aggregate what potential effects will be on the auditing profession in the next five years and the next decade. The data includes assumptions of how the accounting major itself, the auditing planning phase, assumptions of risk, and audit completions will change with the developing technology. The goal of this research is a better understanding of how auditing will be affected by blockchain technology for students, current audit professionals, and those in academia. With the results, it was concluded that training of new and current employees will need to evolve with more emphasis on IT skills and analytical reasoning, blockchain's development is on a precipice of adoption within the next decade, and that there is a current gap regarding regulation of blockchain technology.

Thesis Completion

2018

Semester

Fall

Thesis Chair/Advisor

Reinking, Jeff

Degree

Bachelor of Science (B.S.)

College

College of Business Administration

Department

Accounting

Degree Program

Accounting

Location

Orlando (Main) Campus

Language

English

Access Status

Open Access

Release Date

12-1-2018

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Included in

Accounting Commons

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