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Tags archive: blockchain

Home /Tag: blockchain
Featured

Using a Permissioned Blockchain?

Consider Structuring It as a VIE

By  John “Jack” Castonguay, PhD, CPA (Va.) and Kathleen M. Bakarich, PhD, CPA

August 2021 0

The adoption of blockchain has grown steadily since the technology was first introduced as a platform to create a decentralized currency, free from the effects…

Featured

The Spread and Use of Blockchains

Investigating Mentions in 10-K Reports

By  Benjamin P. Foster, CPA, CMA and Hua (Christine) Xin, PhD

July 2021 0

In Brief Much attention and hype has surrounded the potential for blockchain technology to disrupt accounting processes. Mentions of this technology in companies' 10-K forms…

Featured

Digital Assets

Does the Perception Match Reality?

By  Eric E. Cohen, CPA and Anthony J. Vinci, CPA, MBA

July 2021 0

In Brief Bitcoin and other digital assets have been prominently featured in the financial news and popular press, to the point where many individual may…

Featured

Implications of Blockchain on the Audit

By  Brandon Brown, CPA, CISA, Jeremy Goss, CPA, Jagruit Solanki, CPA, CGMA, Amy Steele, CPA and Ami Beers, CPA, CGMA

March 2020 0

About the Panelists Brandon Brown, CPA, CISA, managing director of the risk and financial advisory group at Deloitte & Touche LLP; Jeremy Goss, CPA, audit partner, banking and…

Featured

ICYMI | The Impact of Disruptive Technologies on Accounting and Auditing Education

How Should the Profession Adapt?

By  Chanyuan (Abigail) Zhang, Jun Dai and Miklos A. Vasarhelyi, PhD

October 2019 0

In Brief The rapid pace of technological change continues to disrupt traditional procedures in all spheres, including the accounting profession. The authors examine the potential…

Featured

ICYMI | Blockchain Basics and Hands-on Guidance

Taking the Next Step toward Implementation and Adoption

By  Deniz Appelbaum, PhD and Sean Stein Smith, DBA, CPA

June 2019 0

In Brief Since blockchain technology entered the mainstream in 2017, many have questioned its purpose and capabilities. What is blockchain? How does it work? What…

Featured

Cryptoassets: Accounting for an Emerging Asset Class

By  André Sterley

June 2019 0

The growth of cryptoassets has made it incredibly challenging for regulators worldwide to standardize and issue authoritative guidance. Professional accounting standards setting bodies, including FASB…

Featured

ICYMI | The Coming World of Blockchain

A Primer for Accountants and Auditors

By  Joe Murray, CPA

June 2019 0

In Brief Blockchain came to mainstream attention in 2017, despite having existed for almost a decade prior. The author explains how this new technology, perhaps…

Featured

Auditing Implications of Blockchain and Cybersecurity

By  CPAJ Staff

February 2019 0

The panel featured Douglas Bloom, JD, director of the cybersecurity and privacy and financial crimes unit at PricewaterhouseCoopers; Chris Halterman, CPA, executive director of advisory…

Featured

The Impact of Disruptive Technologies on Accounting and Auditing Education

How Should the Profession Adapt?

By  Chanyuan (Abigail) Zhang, Jun Dai and Miklos A. Vasarhelyi, PhD

September 2018 0

In Brief The rapid pace of technological change continues to disrupt traditional procedures in all spheres, including the accounting profession. The authors examine the potential…

Letters to the Editor

The Reality of Blockchain and Its Limitations

By  Yigal Rechtman, CPA, CFE, CITP, CISM

August 2018 0

I read with interest the introduction to the June 2018 technology issue of The CPA Journal and the articles related to blockchain technology. I found the blockchain…

Bitcoin & Blockchain

Getting Started with Ethereum and DLoc

A Blockchain User’s Guide

By  Deniz Appelbaum, PhD and Sean Stein Smith, DBA, CPA

June 2018 0

Editor's Note: The following is a supplement to "Blockchain Basics and Hands-on Guidance: Taking the Next Step toward Implementation and Adoption" by Deniz Appelbaum and…

Featured

The Coming World of Blockchain

A Primer for Accountants and Auditors

By  Joe Murray, CPA

June 2018 0

In Brief Blockchain came to mainstream attention in 2017, despite having existed for almost a decade prior. The author explains how this new technology, perhaps…

Featured

Blockchain Basics and Hands-on Guidance

Taking the Next Step toward Implementation and Adoption

By  Deniz Appelbaum, PhD and Sean Stein Smith, DBA, CPA

June 2018 0

In Brief Since blockchain technology entered the mainstream in 2017, many have questioned its purpose and capabilities. What is blockchain? How does it work? What…

Featured

Reporting Virtual Currency Transactions to the IRS

Time May Be Running Out for Affected Taxpayers

By  Sharon L. McCarthy, JD

May 2018 0

IRS Notice 2014-21, issued on March 25, 2014, made it clear that the IRS would treat virtual currencies that can be converted into traditional currency…

Why Blockchain has the Potential to Serve as a Secure Accounting Information System” is locked Why Blockchain has the Potential to Serve as a Secure Accounting Information System Featured

Why Blockchain Has the Potential to Serve as a Secure Accounting Information System

By  Jun Dai, Yunsen Wang and Miklos A. Vasarhelyi, PhD

September 2017 0

Fraud prevention is a critical and ongoing consideration for companies all over the world. According to the 2016 Report to the Nations on Occupational Fraud and…

Featured

Blockchain: The Making of a Simple, Secure Recording Concept

By  Yigal Rechtman, CPA, CFE, CITP, CISM

July 2017 0

Ever since the double-entry bookkeeping system was created in 1340, accountants and business owners have been focused on the fidelity of financial reporting systems. The…

Featured

Blockchain: An Emerging Solution for Fraud Prevention

By  Jun Dai, Yunsen Wang and Miklos A. Vasarhelyi, PhD

July 2017 0

Fraud prevention is a critical and ongoing consideration for companies all over the world. According to the 2016 Report to the Nations on Occupational Fraud and…

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Our Latest Content

  • First Look at the Secure Act 2.0 January 2023
  • CPAJ News Briefs: FASB, IASB, AICPA January 2023
  • Toward Resolving IRS Staffing Shortages January 2023
  • Seven Ways to Decrease Stress at Work January 2023
  • Practice Management and Tax Practice in the Current Environment January 2023












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