Does blockchain enhance financial reporting quality?

Journal of International Accounting Auditing and Taxation 2026 Open access

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Authors: Jean Jinghan Chen, Xinxian Chen, Xinxian Chen, Jason Zezhong Xiao
DOI: 10.1016/j.intaccaudtax.2026.100745
Cited by: 2
References: 48

Fields of Study & Subjects

Blockchain Technology Applications and Security Auditing Earnings Management Governance Financial Reporting and XBRL

Publication details

Journal / source
Journal of International Accounting Auditing and Taxation
Publisher
Elsevier BV
Volume
60
Pages
100745–100745
Publication date
9 January 2026
Language
EN