Alex Salazar-Marzal

The Transformative Impact of Blockchain on Accounting Systems Auditing: A Systematic Literature Review of Data Integrity, Decentralization, and Accountability

A clearer understanding of how blockchain may transform audit evidence, internal control, assurance quality, fraud risk, accountability, and auditor judgment is offered, offering a clearer understanding of how the field shows high scientific visibility but still requires stronger theoretical integration, evaluative standardization, and empirical validation in real-world auditing contexts.