- “A Blockchain Halo? The Effects of Clients’ Maturity with Emerging Technologies on Auditors’ Professional Skepticism” by Ashley A. Austin, Ph.D., CPA, Assistant Professor, University of Richmond and L. Tyler Williams, Ph.D., CPA, Assistant Professor, Bentley University
As blockchain technology transforms how accounting and auditing professionals live and work, the AICPA is committed to providing the profession with resources that help ensure this technology’s appropriate use and adoption.
ARAG, a group of practitioners and academics formed in collaboration with the American Accounting Association, is in its third year of supporting research aimed at enhancing audit quality. Austin and Williams will receive $15,000 in funding and access to 120 auditors to further their blockchain research.
“We appreciate all those who submitted proposals this year,” said Susan S. Coffey, CPA, CGMA, Association of International Certified Professional Accountants’ Executive Vice President for Public Practice. “Emerging technologies are transforming the way our members and their firms work. This year’s project will provide enhanced insight into how the accounting profession needs to prepare for blockchain, to meet clients’ needs, create value and continue to provide quality services.”