The Transformative Impact of Blockchain on Accounting Systems Auditing: A Systematic Literature Review of Data Integrity, Decentralization, and Accountability
Digital transformation has increased interest in the use of blockchain in Accounting Systems Auditing because of its potential to strengthen data integrity, decentralized validation, traceability, and accountability. However, the available evidence remains fragmented across technical, theoretical, methodological, and bibliometric dimensions. This study systematically analyzes the literature on blockchain and its influence on Accounting Systems Auditing, focusing on effectiveness criteria, auditing indicators, journal quartiles, definitions, theoretical foundations, thematic patterns, and keyword co-occurrence. A systematic literature review was conducted following the Kitchenham approach and the PRISMA guideline, covering studies published between 2019 and August 2025. From 5031 initial records, 63 studies were retained after applying exclusion criteria and quality assessment. The findings show that blockchain effectiveness is mainly evaluated through data integrity and decentralization, while scientific production is concentrated in Q1 and Q2 journals. The literature remains strongly oriented toward technical and operational foundations, with limited integration of broader theoretical frameworks. Thematic analysis identifies tokenization and governance as motor themes, while blockchain, auditing, and accounting constitute the most influential semantic nodes. This review contributes by integrating conceptual, theoretical, methodological, metric, and bibliometric dimensions into a single framework, offering a clearer understanding of how blockchain may transform audit evidence, internal control, assurance quality, fraud risk, accountability, and auditor judgment. The field shows high scientific visibility but still requires stronger theoretical integration, evaluative standardization, and empirical validation in real-world auditing contexts.