报告题目：Blockchain and Smart Contracts in Accounting and Assurance
报告时间：2018年4月18日（周三）上午 10：00 ～ 11：30
Since 2009, blockchain has served as a potentially transformative information technology expected to be as revolutionary as the Internet. Originally developed as a methodology to record crypto-currency transactions, blockchain’s functionality has evolved into a large number of applications such as banking, financial markets, insurance, voting systems, leasing contracts, and government service. Despite such advancements, the application of blockchain to accounting and assurance remains under-explored. This talk aims to provide insights on how blockchain, as well as associated smart contracts, could enable a real-time, verifiable, and transparent accounting ecosystem. Additionally, blockchain and smart contracts have potential to transform current auditing practices resulting in a more precise and timely automatic assurance system.
—Intro to blockchain and smart contracts
—Towards blockchain-based accounting and assurance
戴珺博士，现为西南财经大学讲师。2011年经国家公派到美国罗格斯大学商学院会计系攻读，获博士学位。近年来主要致力于区块链、工业4.0以及数据分析APP等新技术在审计领域中的应用研究。在美国会计学会所属期刊以及行业知名杂志上发表多篇论文。论文 “Imagineering Audit 4.0”被评为2016年美国新泽西州高校商科 “Bright Idea” 论文奖。现为美国会计学会会员。美国会计学会会计信息系统分会会员。