MARC details
| 000 -LEADER |
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| fixed length control field |
01872nam a2200265Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210519s2019 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
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| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Dai, Jun. |
| 245 #0 - TITLE STATEMENT |
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| Title |
Utilizing blockchain and smart contracts to enable audit 4.0 : |
| Remainder of title |
from the perspective of accountability audit of air pollution control in China / |
| Statement of responsibility, etc. |
Jun Dai, Na He, Haizong Yu |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc. |
Fall 2019 |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| 337 ## - MEDIA TYPE |
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| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
volume |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Number of part/section of a work |
16 : 2, page 23-41 |
| Title |
Journal of Emerging Technologies in Accounting |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Industry 4.0 uses many technologies, such as smart sensors and IoT, to fundamentally improve manufacturing processes. These advanced tools can also be utilized by auditors for the purpose of achieving real-time auditing and monitoring, pushing the profession toward a new generation: "Audit 4.0." Blockchains and smart contracts should be utilized to overcome new challenges in the transformation toward Audit 4.0. This paper explores the potential of blockchain and smart contracts to reengineer current audit procedures, thereby enabling Audit 4.0. First, this paper demonstrates a framework that summarizes where blockchain and smart contracts should be applied to help implement Audit 4.0. Then, it designs and implements a system to facilitate accountability audit for Chinese government officials regarding air pollution control. In this case, real air quality data are collected via crowdsourcing, verified and analyzed by blockchain and smart contracts to achieve a continuous audit of government officials' performance on air protection. |
| 521 ## - TARGET AUDIENCE NOTE |
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| Target audience note |
Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Air pollution. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Audit 4.0. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Blockchain. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Industry 4.0. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Internet of things. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Smart contracts. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Articles |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Cataloger's initials, CIN (RLIN) |
86180 |
| First Date, FD (RLIN) |
144543 |
