Blockchain

Blockchain technology promises efficiency in auditing while challenging accounting firms' existing responsibilities and competencies. Some Australian accounting firms have considered or obtained engagements with clients using blockchain platforms but have yet to investigate this further. Blockchain is seen as new technology and poses many questions regarding its integration with accounting firms. Consequently, Australian firms have the opportunity and the challenge to apply audit expertise and develop it in emerging accounting services. The proposed research aims to examine the current readiness of Australian accounting firms to integrate blockchain technology to achieve SDG 9 by 2030.