Amalgamation of AI and Blockchain in Auditing
Pawan Whig, Shama Kouser, Ashima Bhatnagar Bhatia, Rahul Reddy Nadikattu, Radhika Mahajan · Apple Academic Press eBooks · 2025
This chapter analyzes the literature on the potential effects of blockchain technology on accounting in general and AI-enabled auditing in particular. Using the characteristics of immutability, append-only, shared, verified, and agreed-upon blockchain data, the aim is to examine how blockchain skill container enhance slide and faith in secretarial practice as well as in what way specialists can usage blockchain information to recover choice creation. The blockchain protocols’ multi-party validation provides actual period reliable information to the AI schemes used by examiners, increasing pledge then effectiveness. The study advances our understanding of how blockchain technology may be used to reduce information asymmetry and enhance stakeholder cooperation by interpreting the results using agency theory and stakeholder theory. The report also outlines the difficulties and makes corporations’ concerns about embracing blockchain more understandable. Finally, the study suggests that future researchers apply the melodies and provide answers to the queries raised inside this appraisal to enhance the 224 blockchain literature. Additionally, it encourages stakeholders like consultants to collaborate on scheming blockchain ecologies that are appropriate for secretarial and audit as those who alter cloud-based accounting.