Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China

Research Article

Research on the Development Trend of Block-Chain Audit Theory——Based on CiteSpace V Analysis

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  • @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
Yi Xiao1,*, Zhengjun Liu1, Bozhou Gong2, Wenhanbing Yan3
  • 1: School of Economics, Yunnan University Kunming, China
  • 2: Institute of Land Resources and Sustainable Development, Yunnan University of Finance and Economics. Kunming, China., School of Economics, Yunnan University Kunming, China
  • 3: School of Finance, Yunnan University of Finance and Economics Kunming, China
*Contact email: Defeather@163.com

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.