Jennifer Xu's research while affiliated with Bentley University and other places
What is this page?
This page lists the scientific contributions of an author, who either does not have a ResearchGate profile, or has not yet added these contributions to their profile.
It was automatically created by ResearchGate to create a record of this author's body of work. We create such pages to advance our goal of creating and maintaining the most comprehensive scientific repository possible. In doing so, we process publicly available (personal) data relating to the author as a member of the scientific community.
If you're a ResearchGate member, you can follow this page to keep up with this author's work.
If you are this author, and you don't want us to display this page anymore, please let us know.
It was automatically created by ResearchGate to create a record of this author's body of work. We create such pages to advance our goal of creating and maintaining the most comprehensive scientific repository possible. In doing so, we process publicly available (personal) data relating to the author as a member of the scientific community.
If you're a ResearchGate member, you can follow this page to keep up with this author's work.
If you are this author, and you don't want us to display this page anymore, please let us know.
Publications (3)
We use the transaction cost theory, originally proposed by Coase (1937), as a theoretical framework to examine the potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness, information quality, and auditing costs. Since a blockchain enables recording, tracking, and managing business trans...
The accounting and finance industries have been increasingly adopting new technologies in recent years. In this exploratory study, we examine the degree of technology awareness in the accounting and finance industries over the past ten years. By identifying all the twitter accounts of the top 100 accounting firms and top 100 finance institutions an...
Blockchain offers a drastically new way to record, process, and store financial transactions and information, and has the potential to fundamentally change the landscape of the accounting profession and reshape the business ecosystem. In this article, we introduce two types (i.e., permissionless and permissioned) of blockchain and lay out their tec...
Citations
... We found a wide range of literature on the application of blockchain technology's impact on accounting and auditing professionals as well as the development prospects of blockchain technology. Many of them discuss how blockchain can enhance transparency, reduce fraud, and improve the efficiency of accounting processes (Church et al. 2021;Gomaa et al. 2019;O'Leary 2019;Liu, Robin, Wu, and Xu 2022;Smith and Castonguay 2020). Some believe that blockchainbased accounting systems could eventually replace traditional accounting systems (Dai and Vasarhelyi 2017). ...
![[object Object]](https://i1.rgstatic.net/ii/profile.image/811717269417986-1570539886599_Q64/Kean-Wu.jpg)
... Jensen, Hedman [88] highlighted that an ethical management body can use technology for organizational sustainability. Liu, Wu [89] reported the importance of technology in the ethical working of organizations to improve the transparency in work. Frizzo-Barker, Chow-White [90] emphasized the use of technology to modernize business practices and improve people's understanding. ...
![[object Object]](https://i1.rgstatic.net/ii/profile.image/279128688349195-1443560873466_Q64/Manlu-Liu-2.jpg)
