光华讲坛——博士论坛第5期

主  题：Blockchain and Smart Contracts in Accounting and Assurance

主讲人：365体育在线备用网址  戴珺博士

主持人：365体育在线备用网址经济信息工程学院  田海山教授

时  间：2017年12月13日 13:50~15:50

地  点：颐德楼H110

主办单位：经济信息工程学院  科研处

主讲人简介：

戴珺博士，现为365体育在线备用网址讲师。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。

内容提要：

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 discussions 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.