Blockchain adoption in auditing: A systematic literature review – Supplementary information

This publication serves as supplementary information for the article:Ziemba, E.W., Renik, K., Maruszewska, E.W., & Mullins, R. (2025). Blockchain adoption in auditing: A systematic literature review. Central European Management Journal, 33(3).This article presents a comprehensive overview of blockchain technology (BT) adoption in auditing, focusing on three key stages: pre-implementation, implementation, and post-implementation. From an initial pool of 2,610 sources, 63 relevant articles were selected and analyzed from the Scopus database. The findings reveal a promising and multidisciplinary research field, primarily driven by academic scholars, with limited practitioner involvement. The predominance of review and conceptual studies underscores the need for more empirical research. This study introduces a framework for BT adoption in auditing. It offers valuable insights into the adoption process – from when organizations justify adopting BT in auditing to fully leveraging its potential and realizing its benefits. Furthermore, the study outlines a future research agenda with 35 research questions to develop a comprehensive approach to BT adoption in auditing.