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Blockchain, Smart Contracts and Financial Audit Implications. Smith, Sean Stein Sean.steinsmith@lehman.cuny.edu IUP Journal of Accounting Research & Audit Practices. Jan2020, Vol. 19 Issue 1, p8-17. 11p. Article *Contracts *Blockchains *Financial services industry 522291 Consumer Lending Blockchain technology and cryptoassets may have seized the attention of the financial services space, but as the technology ecosystem continues to mature there are additional considerations coming to the forefront. Smart contracts represent an important piece of the blockchain conversation and play a critical role in how blockchains interact with other technology platforms. Accounting and auditing professionals will need to understand both how smart contracts function, and also how these applications will impact accounting and auditing processes. The present paper, written keeping both the academic and practitioner audience in mind, seeks to examine how smart contracts interact with blockchain technology, analyze how these applications can change audit processes, and propose potential future roles for the profession. [ABSTRACT FROM AUTHOR] Copyright of IUP Journal of Accounting Research & Audit Practices is the property of IUP Publications and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) Assistant Professor, Department of Economics and Business, City

University of New York - Lehman College, New York, USA 0972-690X 142016772 Business Source Ultimate

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