[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-124917-en":3,"doc-seo-124917-105":30,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},124917,4398048950312,"Violet","https://ap-avatar.wpscdn.com/avatar/400002538284de19e3c?_k=1778320343897328908",8,"Research & Report","Integrating Blockchain and Machine Learning for Continuous Auditing - Challenges and Strategies","Blockchain and machine learning have the potential to reshape auditing and accounting through intelligent, flexible, and timely continuous assurance. Yet theory and practice provide limited evidence on using these technologies together specifically for continuous auditing. This thesis investigates integration barriers and proposes strategies to overcome them, using a qualitative expert-interview approach grounded in the Technology-Organization-Environment framework, Network Externalities, and Institutional theory. It identifies five key challenges and four actionable strategies, supporting both research development and practical technology-adoption guidance for continuous auditing.","Bachelor’s Programme in International Business  \nIntegrating Blockchain and Machine Learning for Continuous Auditing  \nChallenges and Strategies  \nBa Vinh Le  \nBachelor’s thesis  \nCopyright ©2024 Ba Vinh Le  \n\n| Author Ba Vinh Le |\n| --- |\n| Title of thesis Integrating Blockchain and Machine Learning for Continuous Auditing: Challenges and Strategies |\n| Programme Bachelor’s Programme in International Business |\n| Major International Business |\n| Thesis supervisor Associate Professor Mikko Pynnönen |\n| Date 15 April 2024 Number of pages 71+13 Language English |\n| Abstract\u003Cbr>Blockchain and machine learning have the potential to revolutionize the current auditing and accounting profession, and scholars and practitioners have even further attested to the potential of integrating these two innovations in empowering a continuous auditing paradigm that is based on intelligent, flexible, and timely assurance. However, despite the immense potential that this integration has in reinventing the accounting and auditing profession, it is noteworthy that there is no explicit evidence in both theory and practice indicating the joint use of these two technologies for the specific purpose of continuous auditing. Therefore, it is essential to investigate the challenges hindering such integration and identify strategies for overcoming these barriers, particularly in realizing continuous auditing. This study adopts a qualitative approach using expert interviews that is based on the Technology-Organization-Environment framework, theory on Network Externalities, and Institutional theory to uncover five challenges in and four strategies for successfully integrating these technologies for continuous auditing purposes. The five challenges identified include an unclear business case for continuous auditing and, subsequently, the technologies that are used for it, resistance from and changing work roles of auditors, regulatory uncertainty, privacy and security concerns for business, and interoperability and scalability among systems and related stakeholders in the accounting ecosystem. Having identified the challenges, four strategies are suggested, which include re-evaluating the business case, actively steering changing work roles, deciding on being either reactive or proactive to governmental mandates, and forming a data strategy that accommodates management direction. These findings contribute to the research stream on continuous auditing, machine learning explainability, blockchain adoption in accounting and auditing, and technology adoption frameworks such as the Technology-Organization-Environment framework, theory on Network Externalities, and Institutional theory. The paper also poses practical implications, especially by suggesting that firms need to thoroughly understand and evaluate the organizational aspect in accordance with the environmental level before shaping the technologies that serve their unique needs for continuous auditing. |\n| Keywords Continuous Auditing, Blockchain, Machine Learning, TOE framework |\n\nTable of contents  \nPreface and acknowledgements ................................................................... 7  \nSymbols and abbreviations .......................................................................... 8  \nAbbreviations ........................................................................................... 8  \n1 Introduction.......................................................................................... 9  \n1.1 Research Background .................................................................... 9  \n1.2 Research Problems ...................................................................... 10  \n1.3 Research Questions and Research Objectives ............................... 11  \n1.4 Structure of the Thesis .................................................................. 11  \n2 Literature review..................................................................................13  \n2.1 Continuo","cbCaiv84kiNsssTM","https://ap.wps.com/l/cbCaiv84kiNsssTM","pdf",1081151,1,90,"English","en",105,"# Preface and acknowledgements\n# Symbols and abbreviations\n# Abbreviations\n# Introduction\n## Research Background\n## Research Problems\n## Research Questions and Research Objectives\n## Structure of the Thesis\n# Literature review\n## Continuous Auditing\n## Machine Learning\n## Blockchain\n## Integration of Blockchain and Machine Learning for Continuous Auditing\n## Trends and Gaps\n## Theoretical Framework\n# Methodology\n## Research Strategy\n## Sampling\n## Data Analysis","[{\"question\":\"Why is integrating blockchain and machine learning important for continuous auditing?\",\"answer\":\"It can enable intelligent, flexible, and timely assurance and may transform the auditing and accounting profession by supporting a continuous auditing paradigm.\"},{\"question\":\"What challenges hinder integrating these technologies for continuous auditing?\",\"answer\":\"The thesis finds five challenges: an unclear business case, auditor resistance and changing work roles, regulatory uncertainty, privacy and security concerns, and interoperability and scalability issues across systems and stakeholders.\"},{\"question\":\"What strategies does the study recommend to overcome these barriers?\",\"answer\":\"Four strategies are proposed: re-evaluating the business case, actively steering changing work roles, choosing a reactive or proactive stance toward governmental mandates, and forming a data strategy aligned with management direction.\"}]","Integrating Blockchain and Machine Learning for Continuous Auditing - 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