Date

4-2022

Department

Graduate School of Business

Degree

Doctor of Business Administration (DBA)

Chair

Christopher Demaline

Keywords

Big Data, Blockchain, Audit, Technology

Disciplines

Accounting | Business

Abstract

This qualitative study purposed to gain a greater understanding of the technological systems effecting the audit industry. The central focus was to gain an in-depth understanding of the effects of big data and blockchain technology on the audit industry. Interviews were carried out with selected participants working for Certified Public Accounting (CPA) firms. From the interviews, eleven CPAs provided the data to form the discovered themes. The information gathered in the interviews contributed to the body of knowledge concerning big data and blockchain technology as recognized by practicing CPAs. Four themes were identified which aligned with the participants feedback concerning big data and blockchain effects on the audit. The themes discovered were: the need for additional training to fully prepare for the technological spectrums, a need for software developments beyond the traditional excel applications, having an on-going correspondence with information (IT) technology personnel, and an acknowledgment of the limited practical application of blockchain on the audit. This study shall assist auditors and other stakeholders interested in preparing to work with clients that have big data and/or blockchain technology embedded in their systems.

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