Blockchain adoption in auditing: a systematic literature review

Abstract

Purpose

This study aims to provide an overview of blockchain technology (BT) adoption within the auditing domain. It focuses on three stages of BT adoption, i.e. pre-implementation, implementation and post-implementation.

Design/methodology/approach

Of the 2,610 initial sources, we selected and analyzed 63 relevant articles from the Scopus database.

Findings

This study uncovered a promising and multidisciplinary field of research primarily driven by scholars with less practitioner involvement. Review and conceptual research were the most prevalent, highlighting the need for significant efforts in developing empirical research. This study provides a framework for BT adoption. It offers valuable insights into the adoption approach, covering the period from when organizations justify the need for adopting BT in auditing to the stage when they experience its full potential and derive various benefits. For the future research agenda, we posted 35 research questions about building a comprehensive approach to BT adoption.

Originality/value

This study approached BT adoption in auditing through the lens of three stages, i.e. pre-implementation, implementation and post-implementation.