Auditing with smart contracts

Andrea M. Rozario, Miklos A. Vasarhelyi

Research output: Contribution to journalArticlepeer-review


Blockchain-based smart contracts are emerging as a disruptive force that may change the way financial statement audits are performed and delivered. With their potential ability to autonomously execute audit procedures on behalf of the auditor and disclose the results of these audit procedures, blockchain-based smart contracts have the potential to improve audit quality and meet the information demands of various vested parties for more timely and transparent audit reporting. This paper proposes the application of smart contracts to auditing as an enabler for improved audit data analytics and close to real-time audit reporting.

Original languageEnglish (US)
Pages (from-to)1-27
Number of pages27
JournalInternational Journal of Digital Accounting Research
StatePublished - Feb 2018
Externally publishedYes


  • Audit data analytics
  • Blockchain
  • Smart contracts

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Information Systems and Management


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