000			01872nam a2200265Ia 4500
008			210519s2019 xx 000 0 und d
040			_cManila Tytana Colleges
100			_aDai, Jun.
245		0	_aUtilizing blockchain and smart contracts to enable audit 4.0 : _bfrom the perspective of accountability audit of air pollution control in China / _cJun Dai, Na He, Haizong Yu
260			_cFall 2019
336			_atext
337			_aunmediated
338			_avolume
440			_n16 : 2, page 23-41 _aJournal of Emerging Technologies in Accounting
520			_aIndustry 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			_aAccountancy.
650			_aAir pollution.
650			_aAudit 4.0.
650			_aBlockchain.
650			_aIndustry 4.0.
650			_aInternet of things.
650			_aSmart contracts.
942			_2lcc _cA
998			_c86180 _d144543
999			_c82577 _d82577