Aug 2026· Frontiers in Blockchain· Vol 9· 0 citations· 18 references
TL;DR
Findings reveal widespread concerns over non-repudiation and auditability in current systems — 87% rated existing record integrity as weak—alongside strong endorsement for blockchain’s immutability, versioned audit trails, and hybrid on/off-chain design to ensure GDPR-aligned traceability.
Abstract
Transparency in public affairs interactions between companies and governments is critical to democratic legitimacy, yet existing lobby registers suffer from fragmented reporting, weak record integrity, limited traceability, and compliance gaps. This paper reports a Design Science Research (DSR) study that develops and evaluates a permissioned blockchain architecture for mandatory Public Affairs transparency. Two stakeholder surveys provided empirical grounding: Survey 1 (N = 61 domain professionals) elicited functional, non-functional, and GDPR compliance requirements, while Survey 2 (N = 14 practitioner evaluators) assessed a proof-of-concept implementation on Hyperledger Fabric following a live demonstration. Findings reveal widespread concerns over non-repudiation and auditability in current systems — 87% rated existing record integrity as weak—alongside strong endorsement for blockchain’s immutability, versioned audit trails, and hybrid on-/off-chain design to ensure GDPR-aligned traceability. Post-demonstration evaluation achieved a mean score of 4.6/5 for traceability and integrity, and 86% of evaluators recommended real-world piloting. The study makes three contributions: (i) an empirically derived requirements model and information-lifecycle framework; (ii) a hybrid permissioned-blockchain blueprint implemented on Hyperledger Fabric; and (iii) a replicable stakeholder-centric DSR methodology for sociotechnical artefact design in regulated governance contexts.
This review critically evaluates how core blockchain features, including distributed ledgers, smart contracts, and cryptographic verification, enable real-time visibility, reduce information asymmetry, and strengthen institutional oversight across public sector supply chains.
A. Idowu, Abimbola Caleb Adesemoye, Esther Sydney et al.· International Journal of Mul...· 0 citations
An up-to-date survey of blockchain-based data-sharing solutions in government and NSO contexts, reviewing studies published between 2018 and 2026 and adopting the Five Safes framework as a unifying analytical lens.
I. Sandyawan, Fatih Sigmanova, Zoey Ziyi Li et al.· Mathematics· 0 citations
Integrating blockchain and smart contracts into Enterprise Resource Planning (ERP) systems promises continuous financialfraud detection, yet adoption still faces unresolved theoretical and practical gaps. Institutional Theory falls short in explaining firms' internalefficiency motivations when technical solutions such as zeroknowledge proofs (ZKP) surpass regulatory barriers, while the absence of professional audit standards for validating oracle integrity raises the risk of “immutable garbage.”This study conducts a systematic literature review following the PRISMA 2020 protocol, synthesizing 33 studies on blockchainERP integration for financial fraud detection in accounting and auditing.The synthesis indicates four priority gaps (priority score ≥8): theoretical, empirical (oracle reliability), contextual, and practical. We propose a contextual modification of Institutional Theory and two MiddleRange Theory (MRT) propositions P1 (oraclemiddleware integration improves auditevidence integrity and crossorganization reconciliation speed) and P2 (smart contracts acting as realtime audit oracles surpass the effectiveness of periodic audit in fraud detection).Implications include the need for operational audit standards to validate oracle integrity and for middleware designs that reconcile deterministic ERP databases with blockchain consensus. Confirmation is bounded to permissioned blockchains with low latency; crossjurisdiction generalization remains untested
Totok Dewayanto· International Journal of Adv...· 0 citations
This study conducts a systematic literature review (SLR) to examine the role of blockchain and smart contracts in modern auditing practice. Following the PRISMA 2020 protocol, 35 peer reviewed articles published between 2016 and 2025 were identified across Scopus, Web of Science, EBSCOhost, and Google Scholar, screened, appraised with the Mixed Methods Appraisal Tool, and analyzed through NVivo assisted thematic synthesis. The review finds that blockchain and smart contracts primarily support continuous auditing, autonomous verification of digital assets, automated internal control monitoring, and privacy preserving financial reporting, while unresolved technical vulnerabilities, the oracle problem, scalability limits, absent audit standard guidance, and an acute auditor skills gap continue to constrain adoption. Agency theory dominates the theoretical landscape, though contract, complexity, and legitimacy theories remain underused. These findings imply that standard setters such as IAASB and PCAOB need blockchain specific guidance, and that audit curricula must be reformed to build blockchain literacy, while firms should treat adoption as contingent on technical maturity, regulatory readiness, and human capital rather than a universal remedy. Unlike prior bibliometric or narrative reviews, this study integrates technical, theoretical, and empirical clusters of literature into a single PRISMA based synthesis and proposes an integrative model in which audit quality gains from blockchain depend jointly on technological maturity, regulatory adequacy, and auditor competence.
Blockchain has emerged as a promising technology for strengthening maritime regulatory compliance by improving digital documentation, information integrity, traceability, transparency, and auditability across global maritime supply chains. Despite increasing research interest and numerous proposed applications, existing knowledge remains fragmented across different technological domains, limiting a comprehensive understanding of blockchain's contribution to regulatory compliance. This study systematically reviews the literature to examine blockchain technologies and applications supporting maritime regulatory compliance, evaluate their contribution to digital documentation and immutable audit trails, identify the challenges limiting implementation, and determine future research directions. A systematic literature review was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) Statement, with evidence synthesised from 130 peer-reviewed publications published between 2020 and 2026 using thematic synthesis. The review identifies digital documentation, immutable audit trails, customs and border compliance, certificate verification, and smart contract automation as the principal application areas through which blockchain enhances regulatory compliance. The findings further demonstrate that blockchain strengthens document authenticity, traceability, accountability, information sharing, and process automation while reducing fraud, administrative duplication, and document verification delays. However, widespread adoption remains constrained by governance challenges, interoperability limitations, legal and regulatory uncertainty, organisational resistance, scalability concerns, implementation costs, and the absence of internationally accepted standards. This study provides a comprehensive synthesis of current knowledge, identifies critical research gaps, and proposes future research directions to support the development of secure, interoperable, and institutionally accepted blockchain-enabled maritime regulatory compliance ecosystems.
Ericky Iipumbu, Mercy Chitauro· International Journal For Mu...· 0 citations
Blockchain technology has emerged as a transformative innovation that is reshaping financial systems by improving transparency, security, and accountability. This study examines the role of blockchain technology in enhancing financial transparency at Deloitte, with a focus on its applications in financial reporting, auditing, transaction verification, and regulatory compliance. The research explores how blockchain's decentralized and immutable ledger system reduces the risk of fraud, minimizes human errors, and enables real-time monitoring of financial transactions. A quantitative research approach is adopted using structured questionnaires to collect data from employees and professionals familiar with blockchainenabled financial processes. The collected data are analyzed using descriptive statistics and graphical representations to evaluate the effectiveness of blockchain in promoting transparent financial operations. The findings indicate that blockchain technology significantly improves data integrity, audit efficiency, transaction traceability, and stakeholder confidence while reducing operational costs and reconciliation efforts. However, challenges such as implementation costs, scalability issues, regulatory uncertainty, and the need for skilled professionals continue to influence its adoption. The study concludes that blockchain has substantial potential to strengthen financial transparency within organizations such as Deloitte by creating a secure, reliable, and tamper-resistant financial ecosystem. The research also provides recommendations for organizations seeking to integrate blockchain into their financial management and governance practices.
Saba Fatima, A. K. Reddy, B. Vijay· American Journal of Manageme...· 0 citations
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