Article

THE IMPACT OF BLOCKCHAIN TECHNOLOGY ON ACCOUNTING TRANSPARENCY AND AUDIT EFFICIENCY

Gulsanam KimsanovaAndijon state universitety faculty of law and Economics First-year student of Accounting

Zenodo (CERN European Organization for Nuclear Research)repository2026en

ABI

Abstract

Blockchain technology is poised to revolutionize accounting and auditing by introducing immutable, transparent, and decentralized record-keeping. This paper examines the impact of blockchain on accounting transparency and audit efficiency through a systematic literature review. Key features such as immutability, real-time data access, and smart contracts significantly enhance data reliability, reduce fraud risks, and streamline audit processes, with reported reductions in audit time by 30-70%. However, challenges including integration issues, regulatory uncertainty, scalability, and skill gaps remain. The analysis highlights blockchain’s transformative potential while acknowledging barriers to widespread adoption.

Topics

Auditing, Earnings Management, Governance Financial Literacy and Behavior Blockchain Technology Applications and Security

Identifiers

DOI: 10.5281/zenodo.19987535

Citations and references

Cited by 00 references

Metrics — AkademScholar