Blockchain and corporate fraud

Keywords: blockchain, Sarbanes Oxley, Corporate Fraud

Abstract

The purpose of this paper is to develop conceptual designs for blockchain implementations aimed at reducing corporate fraud. The proposed framework consists of different levels of implementation with specific examples for each level.

Más información

Título de la Revista: Journal of Financial Crime
Volumen: 28
Número: 3
Editorial: Emerald Group Publishing Ltd.
Fecha de publicación: 2021
Página de inicio: 702
Página final: 721
URL: https://www.emerald.com/insight/content/doi/10.1108/JFC-09-2020-0187/full/html
DOI:

10.1108/JFC-09-2020-0187

Notas: SCOPUS