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Ming-Sheng Fang

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Open access Oct 2026

Blockchain Technology in Supply Chain Auditing: Enhancing Transparency and Reducing Information Asymmetry in Accounting Systems

This article examines how blockchain technology may improve supply-chain auditing by strengthening traceability, evidential integrity, and the timeliness of accounting information while reducing information asymmetry among suppliers, focal firms, auditors, lenders, and investors. It develops an accounting-centered fram...

Syamsul Hidayat, Ming-Sheng Fang · 0 citations

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