{"id":"https://openalex.org/W2622621570","doi":"https://doi.org/10.2308/isys-51804","title":"Toward Blockchain-Based Accounting and Assurance","display_name":"Toward Blockchain-Based Accounting and Assurance","publication_year":2017,"publication_date":"2017-06-01","ids":{"openalex":"https://openalex.org/W2622621570","doi":"https://doi.org/10.2308/isys-51804","mag":"2622621570"},"language":"en","primary_location":{"id":"doi:10.2308/isys-51804","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-51804","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042525344","display_name":"Jun Dai","orcid":"https://orcid.org/0000-0003-0814-348X"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]},{"id":"https://openalex.org/I204831749","display_name":"Southwestern University of Finance and Economics","ror":"https://ror.org/04ewct822","country_code":"CN","type":"education","lineage":["https://openalex.org/I204831749"]}],"countries":["CN","US"],"is_corresponding":true,"raw_author_name":"Jun Dai","raw_affiliation_strings":["Rutgers, The State University of New Jersey, Newark","Southwestern University of Finance and Economics"],"affiliations":[{"raw_affiliation_string":"Rutgers, The State University of New Jersey, Newark","institution_ids":["https://openalex.org/I102322142"]},{"raw_affiliation_string":"Southwestern University of Finance and Economics","institution_ids":["https://openalex.org/I204831749"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049215719","display_name":"Miklos A. Vasarhelyi","orcid":"https://orcid.org/0000-0003-3205-476X"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Miklos A. Vasarhelyi","raw_affiliation_strings":["Rutgers, The State University of New Jersey, Newark"],"affiliations":[{"raw_affiliation_string":"Rutgers, The State University of New Jersey, Newark","institution_ids":["https://openalex.org/I102322142"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5042525344"],"corresponding_institution_ids":["https://openalex.org/I102322142","https://openalex.org/I204831749"],"apc_list":null,"apc_paid":null,"fwci":101.2949,"has_fulltext":false,"cited_by_count":794,"citation_normalized_percentile":{"value":0.99951382,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"31","issue":"3","first_page":"5","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9998999834060669,"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":0.9998999834060669,"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/T10101","display_name":"Cloud Computing and Resource Management","score":0.9944999814033508,"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/T11614","display_name":"Cloud Data Security Solutions","score":0.9926999807357788,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/blockchain","display_name":"Blockchain","score":0.9762300848960876},{"id":"https://openalex.org/keywords/cryptocurrency","display_name":"Cryptocurrency","score":0.6439751982688904},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.6201400756835938},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.5786091089248657},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5185092687606812},{"id":"https://openalex.org/keywords/information-assurance","display_name":"Information assurance","score":0.48528262972831726},{"id":"https://openalex.org/keywords/smart-contract","display_name":"Smart contract","score":0.46870940923690796},{"id":"https://openalex.org/keywords/verifiable-secret-sharing","display_name":"Verifiable secret sharing","score":0.44230103492736816},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.4342799484729767},{"id":"https://openalex.org/keywords/government","display_name":"Government (linguistics)","score":0.4227457344532013},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.41819077730178833},{"id":"https://openalex.org/keywords/information-security","display_name":"Information security","score":0.17708981037139893}],"concepts":[{"id":"https://openalex.org/C2779687700","wikidata":"https://www.wikidata.org/wiki/Q20514253","display_name":"Blockchain","level":2,"score":0.9762300848960876},{"id":"https://openalex.org/C180706569","wikidata":"https://www.wikidata.org/wiki/Q13479982","display_name":"Cryptocurrency","level":2,"score":0.6439751982688904},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6201400756835938},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5786091089248657},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5185092687606812},{"id":"https://openalex.org/C2780795517","wikidata":"https://www.wikidata.org/wiki/Q6030997","display_name":"Information assurance","level":3,"score":0.48528262972831726},{"id":"https://openalex.org/C2779950589","wikidata":"https://www.wikidata.org/wiki/Q7544035","display_name":"Smart contract","level":3,"score":0.46870940923690796},{"id":"https://openalex.org/C85847156","wikidata":"https://www.wikidata.org/wiki/Q59015987","display_name":"Verifiable secret sharing","level":3,"score":0.44230103492736816},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.4342799484729767},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4227457344532013},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41819077730178833},{"id":"https://openalex.org/C527648132","wikidata":"https://www.wikidata.org/wiki/Q189900","display_name":"Information security","level":2,"score":0.17708981037139893},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-51804","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-51804","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":66,"referenced_works":["https://openalex.org/W4400945","https://openalex.org/W144083620","https://openalex.org/W893234787","https://openalex.org/W1481773499","https://openalex.org/W1524237663","https://openalex.org/W1559136758","https://openalex.org/W1906913193","https://openalex.org/W1965077518","https://openalex.org/W1968646645","https://openalex.org/W1969344535","https://openalex.org/W1977542940","https://openalex.org/W1988448575","https://openalex.org/W1990126021","https://openalex.org/W1999138303","https://openalex.org/W2018259766","https://openalex.org/W2019093573","https://openalex.org/W2022320977","https://openalex.org/W2030550825","https://openalex.org/W2039421131","https://openalex.org/W2049891544","https://openalex.org/W2057265109","https://openalex.org/W2060584096","https://openalex.org/W2064477572","https://openalex.org/W2064540609","https://openalex.org/W2098925541","https://openalex.org/W2105103777","https://openalex.org/W2143766486","https://openalex.org/W2146740775","https://openalex.org/W2168157461","https://openalex.org/W2176225732","https://openalex.org/W2192002082","https://openalex.org/W2219874140","https://openalex.org/W2260647452","https://openalex.org/W2290426788","https://openalex.org/W2290980929","https://openalex.org/W2301575295","https://openalex.org/W2338676105","https://openalex.org/W2392113277","https://openalex.org/W2425051923","https://openalex.org/W2483218841","https://openalex.org/W2496835283","https://openalex.org/W2504369453","https://openalex.org/W2505817966","https://openalex.org/W2510244456","https://openalex.org/W2529288420","https://openalex.org/W2533941064","https://openalex.org/W2537574029","https://openalex.org/W2566758857","https://openalex.org/W2589406207","https://openalex.org/W2598338877","https://openalex.org/W2791651108","https://openalex.org/W3103765213","https://openalex.org/W3121962104","https://openalex.org/W3123597155","https://openalex.org/W3170155899","https://openalex.org/W4211068006","https://openalex.org/W4400991239","https://openalex.org/W6624166757","https://openalex.org/W6631327592","https://openalex.org/W6687514353","https://openalex.org/W6696355213","https://openalex.org/W6723895063","https://openalex.org/W6749323795","https://openalex.org/W6785558503","https://openalex.org/W6861874183","https://openalex.org/W7008238311"],"related_works":["https://openalex.org/W4303984095","https://openalex.org/W4297798448","https://openalex.org/W4388187043","https://openalex.org/W4396713893","https://openalex.org/W4285161539","https://openalex.org/W2982625131","https://openalex.org/W4396636834","https://openalex.org/W3092627261","https://openalex.org/W4396241386","https://openalex.org/W4399333949"],"abstract_inverted_index":{"ABSTRACT":[0],"Since":[1],"2009,":[2],"blockchain":[3,58,75,86],"has":[4,31,87],"served":[5],"as":[6,15,17,22,40],"a":[7,23,34,78,97],"potentially":[8],"transformative":[9],"information":[10],"technology":[11],"expected":[12],"to":[13,25,59,68,90],"be":[14],"revolutionary":[16],"the":[18,55,88],"Internet.":[19],"Originally":[20],"developed":[21],"methodology":[24],"record":[26],"cryptocurrency":[27],"transactions,":[28],"blockchain's":[29],"functionality":[30],"evolved":[32],"into":[33],"large":[35],"number":[36],"of":[37,57],"applications,":[38],"such":[39,53],"banking,":[41],"financial":[42],"markets,":[43],"insurance,":[44],"voting":[45],"systems,":[46],"leasing":[47],"contracts,":[48],"and":[49,61,81,100],"government":[50],"service.":[51],"Despite":[52],"advancements,":[54],"application":[56],"accounting":[60,83],"assurance":[62,103],"remains":[63],"under-explored.":[64],"This":[65],"paper":[66],"aims":[67],"provide":[69],"an":[70],"initial":[71],"discussion":[72],"on":[73],"how":[74],"could":[76],"enable":[77],"real-time,":[79],"verifiable,":[80],"transparent":[82],"ecosystem.":[84],"Additionally,":[85],"potential":[89],"transform":[91],"current":[92],"auditing":[93],"practices,":[94],"resulting":[95],"in":[96],"more":[98],"precise":[99],"timely":[101],"automatic":[102],"system.":[104]},"counts_by_year":[{"year":2026,"cited_by_count":21},{"year":2025,"cited_by_count":130},{"year":2024,"cited_by_count":119},{"year":2023,"cited_by_count":119},{"year":2022,"cited_by_count":99},{"year":2021,"cited_by_count":106},{"year":2020,"cited_by_count":93},{"year":2019,"cited_by_count":77},{"year":2018,"cited_by_count":27},{"year":2017,"cited_by_count":3}],"updated_date":"2026-04-02T15:55:50.835912","created_date":"2025-10-10T00:00:00"}