Blockchain Technology Adoption in Artificial Intelligence-based Digital Financial Services, Accounting Information Systems, and Audit Quality Control
Blockchain Technology Adoption in Artificial Intelligence-based Digital Financial Services, Accounting Information Systems, and Audit Quality Control

Summary/Abstract: I draw on a substantial body of theoretical and empirical research on blockchain adoption in accounting standards, financial reporting, taxation, and auditing procedures. With increasing evidence of big data- and artificial intelligence-based decentralized accounting information systems and auditing procedures, there is an essential demand for comprehending whether cloud computing and blockchain technologies articulate accounting information systems, in addition to data analytics and machine and deep learning algorithms. In this research, prior findings were cumulated indicating that data and process integrity shape blockchain and accounting adoption in business operations. I carried out a quantitative literature review of ProQuest, Scopus, and the Web of Science throughout May 2022, with search terms including “blockchain technology” and “artificial intelligence” + “digital financial services,” “accounting information systems,” and “audit quality control.” As I analyzed research published in 2022, only 138 papers met the eligibility criteria. By removing controversial or unclear findings (scanty/unimportant data), results unsupported by replication, undetailed content, or papers having quite similar titles, I decided on 31, chiefly empirical, sources. Data visualization tools: Dimensions (bibliometric mapping) and VOSviewer (layout algorithms). Reporting quality assessment tool: PRISMA. Methodological quality assessment tools include: AMSTAR, Distiller SR, ROBIS, and SRDR.

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