What the study found
Blockchain auditing is described as a growing research area that uses blockchain’s distributed registry, smart contracts, and decentralized data storage to change how auditing is done. The authors report that it shifts attention from checking bookkeeping numbers to checking records and the technical systems that generate them.
Why the authors say this matters
The authors suggest this shift matters because it may improve auditing quality and efficiency while reducing costs. They also say the topic is important for increasing market awareness, acceptance, and trust in blockchain auditing, helping auditors adapt to technological change, supporting regulatory policy development, and guiding future research.
What the researchers tested
The paper is a review of research progress on blockchain auditing. The authors used keyword searches to locate literature on the topic and then carried out a systematic analysis and summary of the available studies.
What worked and what didn't
The review says blockchain auditing has several benefits, including semi-automated or automated auditing enabled by smart contracts and decentralized data storage. It also says the approach changes the focus of auditing from bookkeeping figures to records and the systems that produce them. At the same time, the paper identifies problems including the complexity of blockchain technology, a lack of specialized auditors, no corresponding standards, and insufficient regulation.
What to keep in mind
The abstract presents this as a review and does not describe detailed study results beyond the literature summary. Limitations are described at a general level only, mainly as unresolved issues in the field rather than as constraints of a specific experiment.
Key points
- Blockchain auditing is presented as a growing research area.
- Smart contracts and decentralized data storage are said to make auditing semi-automated or automated.
- The authors report that auditing shifts from checking bookkeeping numbers to checking records and the systems that produce them.
- The review says auditing quality and efficiency may improve and costs may be reduced.
- The paper identifies challenges including technology complexity, lack of specialized auditors, missing standards, and insufficient regulation.
Disclosure
- Research title:
- Blockchain auditing may improve efficiency and reduce costs
- Publication date:
- 2026-02-24
- OpenAlex record:
- View
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