{"id":"https://openalex.org/W4405555331","doi":"https://doi.org/10.47576/2949-1894.2024.6.6.024","title":"\u0422\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u044f \u0431\u043b\u043e\u043a\u0447\u0435\u0439\u043d\u0430: \u0440\u0435\u0432\u043e\u043b\u044e\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b \u0434\u043b\u044f \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0444\u0435\u0440\u0435 \u0430\u0443\u0434\u0438\u0442\u0430","display_name":"\u0422\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u044f \u0431\u043b\u043e\u043a\u0447\u0435\u0439\u043d\u0430: \u0440\u0435\u0432\u043e\u043b\u044e\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b \u0434\u043b\u044f \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0444\u0435\u0440\u0435 \u0430\u0443\u0434\u0438\u0442\u0430","publication_year":2024,"publication_date":"2024-12-16","ids":{"openalex":"https://openalex.org/W4405555331","doi":"https://doi.org/10.47576/2949-1894.2024.6.6.024"},"language":"ru","primary_location":{"id":"doi:10.47576/2949-1894.2024.6.6.024","doi":"https://doi.org/10.47576/2949-1894.2024.6.6.024","is_oa":false,"landing_page_url":"https://doi.org/10.47576/2949-1894.2024.6.6.024","pdf_url":null,"source":{"id":"https://openalex.org/S4387281089","display_name":"Innovative Economy Information Analytics Forecasts","issn_l":"2411-9520","issn":["2411-9520","2949-1894"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Innovative economy: information, analytics, forecasts","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://cyberleninka.ru/article/n/tehnologiya-blokcheyna-revolyutsionnyy-potentsial-dlya-povysheniya-prozrachnosti-v-sfere-audita","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036951470","display_name":"\u0410\u0441\u0438\u044f\u0442 \u0418\u0431\u0440\u0430\u0433\u0438\u043c\u043e\u0432\u043d\u0430 \u0410\u0434\u0436\u0438\u0435\u0432\u0430","orcid":"https://orcid.org/0000-0003-2656-0033","observed_orcids":["https://orcid.org/0000-0003-2656-0033"]},"institutions":[{"id":"https://openalex.org/I4210121343","display_name":"North Caucasian State Academy","ror":"https://ror.org/02gte1z30","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210121343"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"\u0410.\u0418. \u0410\u0434\u0436\u0438\u0435\u0432\u0430","raw_affiliation_strings":["\u0421\u0435\u0432\u0435\u0440\u043e-\u041a\u0430\u0432\u043a\u0430\u0437\u0441\u043a\u0430\u044f \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u044f"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0421\u0435\u0432\u0435\u0440\u043e-\u041a\u0430\u0432\u043a\u0430\u0437\u0441\u043a\u0430\u044f \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u044f","institution_ids":["https://openalex.org/I4210121343"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5095096535","display_name":"\u0410.\u0410. \u0410\u0434\u0436\u0438\u0435\u0432\u0430","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210121343","display_name":"North Caucasian State Academy","ror":"https://ror.org/02gte1z30","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210121343"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"\u0410.\u0410. \u0410\u0434\u0436\u0438\u0435\u0432\u0430","raw_affiliation_strings":["\u0421\u0435\u0432\u0435\u0440\u043e-\u041a\u0430\u0432\u043a\u0430\u0437\u0441\u043a\u0430\u044f \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u044f"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0421\u0435\u0432\u0435\u0440\u043e-\u041a\u0430\u0432\u043a\u0430\u0437\u0441\u043a\u0430\u044f \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u044f","institution_ids":["https://openalex.org/I4210121343"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210121343"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"6","first_page":"173","last_page":"178"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13913","display_name":"Blockchain Technology in Education and Learning","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/blockchain","display_name":"blockchain","score":0.9089999794960022},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.5289999842643738},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.7020000219345093},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.777999997138977},{"id":"https://openalex.org/keywords/smart-contracts","display_name":"smart contracts","score":0.8479999899864197},{"id":"https://openalex.org/keywords/audit-automation","display_name":"audit automation","score":0.6639999747276306},{"id":"https://openalex.org/keywords/decentralization-distributed-systems","display_name":"decentralization (distributed systems)","score":0.953000009059906},{"id":"https://openalex.org/keywords/immutability","display_name":"immutability","score":0.746999979019165}],"concepts":[{"id":"https://openalex.org/C556039675","wikidata":"https://www.wikidata.org/wiki/Q771035","display_name":"Traditional medicine","level":1,"score":0.28499171137809753},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.21458116173744202}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.47576/2949-1894.2024.6.6.024","doi":"https://doi.org/10.47576/2949-1894.2024.6.6.024","is_oa":false,"landing_page_url":"https://doi.org/10.47576/2949-1894.2024.6.6.024","pdf_url":null,"source":{"id":"https://openalex.org/S4387281089","display_name":"Innovative Economy Information Analytics Forecasts","issn_l":"2411-9520","issn":["2411-9520","2949-1894"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-4"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Innovative economy: information, analytics, forecasts","raw_type":"journal-article"},{"id":"pmh:https://cyberleninka.ru/article/n/tehnologiya-blokcheyna-revolyutsionnyy-potentsial-dlya-povysheniya-prozrachnosti-v-sfere-audita","doi":null,"is_oa":true,"landing_page_url":"https://cyberleninka.ru/article/n/tehnologiya-blokcheyna-revolyutsionnyy-potentsial-dlya-povysheniya-prozrachnosti-v-sfere-audita","pdf_url":null,"source":{"id":"https://openalex.org/S4306401404","display_name":"CyberLeninK (CyberLeninka)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"text"}],"best_oa_location":{"id":"pmh:https://cyberleninka.ru/article/n/tehnologiya-blokcheyna-revolyutsionnyy-potentsial-dlya-povysheniya-prozrachnosti-v-sfere-audita","doi":null,"is_oa":true,"landing_page_url":"https://cyberleninka.ru/article/n/tehnologiya-blokcheyna-revolyutsionnyy-potentsial-dlya-povysheniya-prozrachnosti-v-sfere-audita","pdf_url":null,"source":{"id":"https://openalex.org/S4306401404","display_name":"CyberLeninK (CyberLeninka)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"text"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.46149998903274536}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4390710048","https://openalex.org/W7155026136","https://openalex.org/W4280573122","https://openalex.org/W7133001877","https://openalex.org/W7217885797","https://openalex.org/W4285682857","https://openalex.org/W7167375964","https://openalex.org/W4205145682","https://openalex.org/W7163176555","https://openalex.org/W4413844445"],"abstract_inverted_index":{"\u0412":[0],"\u0441\u0442\u0430\u0442\u044c\u0435":[1],"\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u0435\u0442\u0441\u044f":[2],"\u0432\u043e\u0437\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435":[3],"\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438":[4],"\u0431\u043b\u043e\u043a\u0447\u0435\u0439\u043d\u0430":[5,95],"\u043d\u0430":[6],"\u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b":[7,87],"\u0430\u0443\u0434\u0438\u0442\u0430":[8,88,98],"\u0438":[9,15,43,58,85,109],"\u0435\u0435":[10,105],"\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435":[11],"\u0434\u043b\u044f":[12,65],"\u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f":[13],"\u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438":[14,42],"\u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0441\u0442\u0438":[16],"\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439":[17,75],"\u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438.":[18],"\u0410\u0443\u0434\u0438\u0442":[19],"\u0438\u0433\u0440\u0430\u0435\u0442":[20],"\u043a\u043b\u044e\u0447\u0435\u0432\u0443\u044e":[21],"\u0440\u043e\u043b\u044c":[22],"\u0432":[23,96],"\u0443\u043a\u0440\u0435\u043f\u043b\u0435\u043d\u0438\u0438":[24],"\u0434\u043e\u0432\u0435\u0440\u0438\u044f":[25],"\u043a":[26,81],"\u0434\u0435\u043b\u043e\u0432\u043e\u043c\u0443":[27],"\u0441\u043e\u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0443,":[28],"\u043e\u0434\u043d\u0430\u043a\u043e":[29],"\u0442\u0440\u0430\u0434\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0435":[30],"\u043c\u0435\u0442\u043e\u0434\u044b":[31],"\u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f":[32],"\u0441":[33,46,104],"\u0440\u044f\u0434\u043e\u043c":[34],"\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445":[35],"\u043f\u0440\u043e\u0431\u043b\u0435\u043c,":[36],"\u0442\u0430\u043a\u0438\u0445":[37],"\u043a\u0430\u043a":[38],"\u0444\u0430\u043b\u044c\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f":[39],"\u0434\u0430\u043d\u043d\u044b\u0445,":[40],"\u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043e\u043a":[41],"\u0440\u0438\u0441\u043a\u0438,":[44],"\u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435":[45],"\u0447\u0435\u043b\u043e\u0432\u0435\u0447\u0435\u0441\u043a\u0438\u043c":[47],"\u0444\u0430\u043a\u0442\u043e\u0440\u043e\u043c.":[48],"\u0422\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u044f,":[49],"\u0431\u043b\u0430\u0433\u043e\u0434\u0430\u0440\u044f":[50],"\u0441\u0432\u043e\u0438\u043c":[51],"\u0444\u0443\u043d\u0434\u0430\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u044b\u043c":[52],"\u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430\u043c":[53],"\u2013":[54],"\u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438,":[55],"\u043d\u0435\u0438\u0437\u043c\u0435\u043d\u043d\u043e\u0441\u0442\u0438":[56],"\u0437\u0430\u043f\u0438\u0441\u0435\u0439":[57],"\u0432\u044b\u0441\u043e\u043a\u043e\u0439":[59],"\u0441\u0442\u0435\u043f\u0435\u043d\u0438":[60],"\u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442\u0438,":[61],"\u043e\u0442\u043a\u0440\u044b\u0432\u0430\u0435\u0442":[62],"\u043d\u043e\u0432\u044b\u0435":[63],"\u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438":[64],"\u0440\u0435\u0448\u0435\u043d\u0438\u044f":[66],"\u044d\u0442\u0438\u0445":[67],"\u043f\u0440\u043e\u0431\u043b\u0435\u043c.":[68],"\u0420\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442\u0441\u044f":[69],"\u0441\u043f\u043e\u0441\u043e\u0431\u044b,":[70],"\u043a\u043e\u0442\u043e\u0440\u044b\u043c\u0438":[71],"\u0431\u043b\u043e\u043a\u0447\u0435\u0439\u043d":[72],"\u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0430\u0435\u0442":[73],"\u043c\u0430\u043d\u0438\u043f\u0443\u043b\u044f\u0446\u0438\u0438":[74],"\u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439,":[76],"\u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u0435\u0442":[77],"\u0432\u0441\u0435\u043c":[78],"\u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430\u043c":[79],"\u0434\u043e\u0441\u0442\u0443\u043f":[80],"\u0435\u0434\u0438\u043d\u043e\u0439":[82],"\u0432\u0435\u0440\u0441\u0438\u0438":[83],"\u0434\u0430\u043d\u043d\u044b\u0445":[84],"\u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u0443\u0435\u0442":[86],"\u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043e\u043c":[89],"\u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f":[90],"\u0441\u043c\u0430\u0440\u0442-\u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432.":[91],"\u041f\u0440\u0438\u043c\u0435\u0440\u044b":[92],"\u0443\u0441\u043f\u0435\u0448\u043d\u043e\u0439":[93],"\u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438":[94],"\u0441\u0444\u0435\u0440\u0435":[97],"\u043a\u0440\u0443\u043f\u043d\u044b\u043c\u0438":[99],"\u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u043e\u0432\u044b\u043c\u0438":[100],"\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c\u0438":[101],"\u0434\u0435\u043c\u043e\u043d\u0441\u0442\u0440\u0438\u0440\u0443\u044e\u0442":[102],"\u0434\u043e\u0441\u0442\u0438\u0433\u043d\u0443\u0442\u044b\u0435":[103],"\u043f\u043e\u043c\u043e\u0449\u044c\u044e":[106],"\u0440\u0435\u0430\u043b\u044c\u043d\u044b\u0435":[107],"\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b":[108],"\u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430.":[110],"The":[111,194],"article":[112],"analyzes":[113],"the":[114,142,166,198,221,235,244],"impact":[115],"of":[116,130,151,157,160,175,178,184,202,214,223,229,232,237],"blockchain":[117,199,233],"technology":[118],"on":[119],"audit":[120,218],"processes":[121,219],"and":[122,128,162,180,216,247],"its":[123,172,251],"importance":[124],"for":[125],"increasing":[126],"transparency":[127,161],"reliability":[129],"financial":[131,203],"statements.":[132],"Auditing":[133],"plays":[134],"a":[135,149,181,211],"key":[136],"role":[137],"in":[138,141,196,234],"building":[139],"trust":[140],"business":[143],"community,":[144],"but":[145],"traditional":[146],"methods":[147],"face":[148],"number":[150],"significant":[152],"problems,":[153],"such":[154],"as":[155],"falsification":[156],"data,":[158],"lack":[159],"risks":[163],"associated":[164],"with":[165,208,250],"human":[167],"factor.":[168],"Technology,":[169],"thanks":[170],"to":[171,190,210],"fundamental":[173],"principles":[174],"decentralization,":[176],"immutability":[177],"records":[179],"high":[182],"degree":[183],"security,":[185],"opens":[186],"up":[187],"new":[188],"opportunities":[189],"solve":[191],"these":[192],"problems.":[193],"ways":[195],"which":[197],"prevents":[200],"manipulation":[201],"information,":[204],"provides":[205],"all":[206],"participants":[207],"access":[209],"single":[212],"version":[213],"data":[215],"automates":[217],"through":[220],"use":[222],"smart":[224],"contracts":[225],"are":[226],"considered.":[227],"Examples":[228],"successful":[230],"implementation":[231],"field":[236],"auditing":[238],"by":[239],"large":[240],"consulting":[241],"companies":[242],"demonstrate":[243],"real":[245],"results":[246],"advantages":[248],"achieved":[249],"help.":[252]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-12-19T00:00:00"}
