DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Kim, Wonjoon | - |
dc.contributor.advisor | 김원준 | - |
dc.contributor.advisor | Kim, Euiseok | - |
dc.contributor.advisor | 김의석 | - |
dc.contributor.author | Saidnattar, Ryanna | - |
dc.date.accessioned | 2023-06-22T19:31:00Z | - |
dc.date.available | 2023-06-22T19:31:00Z | - |
dc.date.issued | 2023 | - |
dc.identifier.uri | http://library.kaist.ac.kr/search/detail/view.do?bibCtrlNo=1032312&flag=dissertation | en_US |
dc.identifier.uri | http://hdl.handle.net/10203/308148 | - |
dc.description | 학위논문(석사) - 한국과학기술원 : 기술경영학부, 2023.2,[ii, 20 p. :] | - |
dc.description.abstract | The increase of Blockchain-based projects and cryptocurrency adoption raise new challenges for audit firms, by driving changes within the audit practice. Based on a qualitative case study, this paper aims to evaluate the impact of Blockchain’s deployment on audit process and profession and underline their future outlooks. From a sample of seven expert interviews, our findings show that the process of auditing Blockchain assets requires the development of new technical tools and competencies. Audit professions are undergoing inevitable changes, shifting towards an advisory and IT-driven role. However, risks relative to security and regulations remain and bring uncertainties that call for prudency. | - |
dc.language | eng | - |
dc.publisher | 한국과학기술원 | - |
dc.subject | Blockchain▼aCryptocurrency▼aAudit▼aInnovation▼aDisruptive technology▼aQualitative research | - |
dc.subject | 블록체인▼a암호화폐▼a감사▼a혁신▼a파괴적 기술▼a질적 연구 | - |
dc.title | Assessing the impact of blockchain adoption on audit practice: A qualitative case study | - |
dc.title.alternative | 블록체인 도입이 감사 실무에 미치는 영향에 대하여: 질적 사례 연구 | - |
dc.type | Thesis(Master) | - |
dc.identifier.CNRN | 325007 | - |
dc.description.department | 한국과학기술원 :기술경영학부, | - |
dc.contributor.alternativeauthor | 사이드나타르 리안나 | - |
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