Paper Title
Blockchain Technology in The Digital Auditing Paradigm

Abstract
The murmur of the disruptive Blockchain Technology effects on traditional accounting practises has given rise to the importance of research in understanding its benefits as well. Auditing is one of the many professions for which blockchain is not only expected to experience change in its fundamental practises but also offer great assurance. The features of Blockchain have the ability to enhance data protection and integrity to allow instant information exchange and to build programmable and automated process controls that can promote the development of a new auditing environment. This paper investigates how the emerging blockchain technology may disrupt the auditing field by providing an overview of the technology as well as the impact of incorporating the technology into the financial statements audit. It also reviews the current blockchain-related development in Big 4audit firms to gain more understanding of the current blockchain progress in the auditing field. Finally, it discusses the challenges of adopting blockchain and potential areas of future audit research. This paper seeks to provide auditors, academics, and regulators with a critical discussion, to encourage the integration of blockchain into conventional audit processes, and also to support transformational audit courses. Keywords - Auditing, Disruptive Technology, Blockchain Technology, Distributive Ledger Technology, Technology Adoption