Research Article
Research on the Development Trend of Block-Chain Audit Theory——Based on CiteSpace V Analysis
@INPROCEEDINGS{10.4108/eai.18-11-2022.2326765, author={Yi Xiao and Zhengjun Liu and Bozhou Gong and Wenhanbing Yan}, title={Research on the Development Trend of Block-Chain Audit Theory------Based on CiteSpace V Analysis}, proceedings={Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China}, publisher={EAI}, proceedings_a={ICEMME}, year={2023}, month={2}, keywords={digital economy management; financial technology; blockchain audit}, doi={10.4108/eai.18-11-2022.2326765} }- Yi Xiao
Zhengjun Liu
Bozhou Gong
Wenhanbing Yan
Year: 2023
Research on the Development Trend of Block-Chain Audit Theory——Based on CiteSpace V Analysis
ICEMME
EAI
DOI: 10.4108/eai.18-11-2022.2326765
Abstract
Blockchain audit is the development direction of information technology audit that is highly concerned by the audit industry. This paper employs mathematical statistics theory and related analysis methods and uses CiteSpace V knowledge graph to carry out keyword cluster analysis and spatio-temporal evolution analysis of relevant literature on blockchain audit in the SSCI & CNKI databases in recent years. The study finds: (1) Blockchain technology research has tended to integrate with the audit field, and has long-term research enthusiasm; (2) Blockchain technology and audit theory and practical application scenarios exist Many similarities; (3) The integration of blockchain and auditing entity technology can improve the economic supervision function of auditing, data security, and automated auditing and audit method innovation.